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 CDTFA 146 RES, Exemption Certificate and Statement of Delivery in Indian Country Exemption Certificate and Statement of Delivery 2020-2023

CDTFA 146 RES, Exemption Certificate and Statement of Delivery in Indian Country Exemption Certificate and Statement of Delivery 2020-2023

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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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