TrustReformPPTforABQ-Streamlinedsalestax：对于美国精简销售税信托改革PPT

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1、TribalGovernmentsandtheStreamlinedSalesandUseTaxAgreementSeptember20,2007JohnDossett,NCAIGeneralCounselChairmanArlanMelendez,Reno-SparksIndianColonyNCAITaxSubcommitteeCo-ChairTribalGovernmentServicesEducationHealthCareLawEnforcementNaturalResourcesMana

2、gementRoadsandTransportationRangeofServicesSimilartoStatesTribesNeedTaxRevenueTribalGovernmentSalesandUseTaxesTribalGovernmentshaveauthoritytocollectsalesandusetaxesontransactionswithinreservations.Tribalmotorfuelandtobaccotaxesarecommon.Nevadatribess

3、tartedsalestaxesin1980’s.In2002,theNavajoNationimplementedareservationwidesalestax.NavajoReservationisthesizeofWestVirginia.Moretribesareimplementingretailsalestaxesandparticipatingintribal-statetaxagreements.Tribalmembersmakepurchasesfromremotesellers

4、.UniformSourcingRulesStreamlinedSalesandUseTaxAgreementThememberstatesagreetorequiresellerstosourcethesaleofaproductinaccordancewiththefollowingprovisions.a.Whentheproductisreceivedbythepurchaseratabusinesslocationoftheseller,thesaleissourcedtothatbusi

5、nesslocation.b.Whentheproductisnotreceivedbythepurchaseratabusinesslocationoftheseller,thesaleissourcedtothelocationwherereceiptbythepurchaseroccurs--thelocationindicatedbyinstructionsfordelivery.SupremeCourtRulesforSalesTaxesonTribalLandsForproductsw

6、ithout“reservationgeneratedvalue”:Tribemaycollecttaxwhenproductisreceivedbyanypurchaserontriballand.(Colville)Statemaycollectthetaxwhentheproductisreceivedbyanon-tribalmemberontriballand.DualTaxation.(Moe,Colville)Statemaynotcollecttaxwhenproductisrece

7、ivedontriballandbytribalmember–bothon-siteandremotetransactions.(Moe,Chickasaw,WarrenTradingPost)ImplicationsofTribalTaxRulesforSSUTADifficulttoadministertaxrulesbasedonmembershipstatuswithinSSUTAgeographicaltaxsourcingrules.SSUTAcouldunlawfullycollect

8、taxesonremotesalestotribalmembers.Pourierv.SouthDakotaDept.ofRevenue(2003)Stateforcedtorefundmotorfueltaxonsalestotribalmembers.SSUTAandCongressionalproposalsdonotconsidercollectionoftribalsalestaxesorproblemofdualtaxationwithnon-member