Department of Revenue - Tax Information and Forms
The Washington State Department of Revenue (DOR) has published a web page designed to educate Tribes and Tribal members/citizens about Washington State Taxes.
What Tribes and Tribal Members/citizens should know:
- Tribal members/citizens do not pay state taxes for their transactions that occur in their Indian Country. This means state taxes are inapplicable when:
- You have a service performed for you within your Indian country.
- You purchase items within your Indian country.
- You pay for utilities, e.g., phone, water, electricity, trash collection, that serve your home or business in your Indian country.
- A product or service is purchased by you and delivered to you in your Indian country
- You own and operate a business in your Indian country; however, you may be required to collect state retail sales tax from non-Tribal citizen customers and report and remit the taxes collected.
Tribal tax may, however, be due on any of the above. Ask your Tribal Government if Tribal tax is due.