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CDTFA 146 RES, Exemption Certificate and Statement of Delivery in Indian Country Exemption Certificate and Statement of Delivery 2020-2023
Not
required to live on the specific reservation where ownership transfers.
Retailers located outside Indian country may sell to Native American purchasers who request delivery in Indian country. For a sale to qualify as
a transfer of title (ownership) in Indian country, both of the following conditions must be met:
• The contract of sale or other sales agreement cannot transfer ownership of the item to the purchaser before it is delivered in Indian
country; and
• The purchaser or purchaser’s...
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