Casino fact

One additional casino (the Lytton Rancheria of California’s casino in Contra Costa County) operated only Class II devices, which does not require a compact with the state. There are some tribes with ratified compacts that do not have a casino, and other tribes have had casinos. The definition of Indian lands is not tied to a Tribe’s location in any particular state, but rather to the land’s status as reservation, trust, or restricted fee land and the Tribe’s jurisdiction over the land. It is possible for a tribe to have gaming eligible Indian lands in multiple states. See Indian Lands Opinions.

Overview

In recognition of the fact that sales and purchases of tangible personal property involving American Indians and sales on Indian reservations are unique, this page is intended as a resource for information available regarding the proper application of tax for these transactions. The following regulations contain information that may be of interest:

• Regulation 1521, Construction Contractors
• Regulation 1616, Federal Areas
• Regulation 1628, Transportation Charges
• Regulation 1667, Exemption Certificates

Publication 146, Sales to American Indians and Sales in Indian Country, is primarily a guide to the proper application of California's Sales and Use Tax Law to transactions occurring in Indian country in California that involve both Indians and non-Indians. Among other things, it includes information on transactions involving construction contractors and property used in self-governance as discussed below.

If you are an Indian residing in Indian country, or you are an Indian having a construction contract performed in Indian country, you may use the following exemption certificates to provide documentation to the retailer that the sale in question is to an Indian residing in Indian country.

• CDTFA-146-RES, Exemption Certificate and Statement of Delivery in Indian Country
• CDTFA-146-CC, Construction Contract Exemption Certificate and Statement of Delivery in Indian Country

Regulation 1616, Federal Areas, provides a sales and use tax exemption for sales of property used in tribal self-governance. To qualify for this exemption, all of the following criteria must be met:

1. The sale must be to a tribal government of an Indian tribe that is officially recognized by the United States,
2. The tribal government's Indian tribe does not have a reservation, or the principal place where the tribal government meets to conduct tribal business is not on the reservation because the reservation does not have a building or lacks essential utility services necessary to meet and conduct tribal business,
3. The property is purchased by the tribal government for use in tribal self-governance, and
4. Title to the property transfers and the property is delivered to the tribal government at the principal place where the tribal government meets to conduct tribal business.

Since the tribal government may take title and possession of property outside of Indian country and still qualify as an exempt transaction under the circumstances outlined above, a retailer may verify that the address at which title to the property will transfer is valid by examining the list below. This list contains tribal governments along with the address at which they meet to conduct tribal business that are outside Indian country. Additionally, the retailer should obtain an exemption certificate from the tribal government as supporting documentation for the exempt sale. Tribal governments may use CDTFA-146-TSG, Exemption Certificate – Property Used in Tribal Self-Governance and Statement of Delivery, as part of the necessary documentation to retailers that the sale meets the criteria for the exemption as outlined above.

Tribal Government Meeting Locations outside Indian Country

List of Eligible Tribal Governments and Eligible Delivery Locations Outside Indian Country

(Current as of February 2, 2021)

Each federally-recognized Indian tribe listed below has provided information to the CDTFA indicating that its tribal government is eligible for the exemption for property used in tribal self-governance provided by Regulation 1616. The location listed under each Indian tribe’s name is the location each tribe has identified as the principal place where that tribe’s tribal government meets to conduct tribal business outside Indian country. Delivery locations that no longer qualify are also listed at the bottom of this page.

Tribal Governments and Delivery Locations Previously Approved That No Longer Qualify

Please contact us if you believe your tribal government is eligible for the exemption discussed above and your tribal government is not on the list of eligible tribal governments. To be added to the list, please provide:

• the name of the tribe
• the name, address and telephone number of the contact person
• The address of the qualifying location, and
• An explanation why your tribal government is eligible for the exemption.

The information may be provided via email or a letter to the following address:

Does A Casino Have To Be On Indian Land

California Department of Tax and Fee Administration
Business Taxes Committee (MIC:50)
PO Box 942879
Sacramento, CA 94279-0050

Resources

Tribal Consultation Policy

In 2011, Governor Edmund G. Brown Jr. issued Executive Order B-10-11 requiring all State of California agencies to encourage communication and consultation with California Indian Tribes. Accordingly, the CDTFA has adopted the Tribal Consultation Policy (TCP) to memorialize its commitment to strengthening and sustaining government-to-government relationships between California Indian Tribes and the State.

Does A Casino Have To Be On Indian Land Act

Tribal Liaison:
James Dahlen, Chief
Program and Compliance Bureau
(916) 552-8637
james.dahlen@cdtfa.ca.gov

Does A Casino Have To Be On Indian Land Nc

Deputy Liaison:
Bradley Heller, Tax Counsel IV
Legal Division
(916) 323-3091
bradley.heller@cdtfa.ca.gov