Wisconsin – Exemption for Sales to Native American Tribal Members

SALT Report 1813 – The Wisconsin Department of Revenue updated their guidance regarding sales to Native American tribal members.  Wisconsin law provides that the following taxable items, when sold to a Native American on reservation land are not subject to sales or use tax if the Native American resides on that reservation:

  • Tangible personal property,
  • U.S. coins and stamps sold above face value,
  • Leased property affixed to real property,
  • Digital goods, and
  • Taxable services

However, sales of these same items to a Native American that take place outside of the tribal reservation or that are sold to a Native American who does not reside on his or her tribal reservation are subject to Wisconsin sales or use tax.

To claim an exemption, tribal members must do one of the following:

  • Provide the seller with a completed exemption certificate, Form S-211, check the appropriate box under “other,” include the enrollment number and the name of the reservation in which the tribal member is enrolled and resides, or
  • Provide the seller with his or her enrollment number, tribe name, and the location of the reservation where the taxable product or service will be delivered

For Further Information:

Wisconsin Department of Revenue – Sales to Native American Tribal Members