42-5122. Tax exemption; sales to Indian tribes, tribally owned businesses, tribal entities and affiliated Indians
The taxes imposed by this chapter do not apply to the gross proceeds of sales or gross income derived from any of the following:
1. Business activities performed by an Indian tribe, a tribally owned business, a tribal entity or an affiliated Indian if the business activity takes place on an Indian reservation.
2. Business activities performed by a nonaffiliated Indian or non-Indian vendor on an Indian reservation for an Indian tribe, a tribal entity or an affiliated Indian.
3. Contracting activities performed on an Indian reservation by an Indian tribe, a tribally owned business, a tribal entity or an affiliated Indian.
4. Contracting activities performed for an Indian tribe, a tribally owned business, a tribal entity or an affiliated Indian on an Indian reservation by a nonaffiliated Indian or non-Indian contractor.
5. Retail sales of tangible personal property to an Indian tribe, a tribally owned business, a tribal entity or an affiliated Indian if the sale of tangible personal property takes place on an Indian reservation. A sale is deemed to take place on an Indian reservation if the tangible personal property is ordered from and delivered on an Indian reservation.
6. The sale of a motor vehicle to an enrolled member of an Indian tribe who resides on the Indian reservation established for that Indian tribe.