Section TAX.01.17 — Exemptions, Returns, And Payments

(a) Exemptions From Sales Tax.

(1) Nothing in this Sales Tax Code shall be construed as imposing a Tax on the government of the Tribe, its agencies or any wholly-owned subdivision or economic enterprise of the government of the Tribe.

(2) Nothing in this Sales Tax Code shall be construed as imposing a Tax on the purchase of Personal Property or Services by an enrolled member of the Tribe.

(3) Nothing in this Sales Tax Code shall be construed as imposing a Tax on the transfer of Property for resale where the transferee does not intend to and does not consume or use the transferred Property.

(4) Nothing in this Sales Tax Code shall be construed as imposing on the federal government of the United States any tax prohibited by the federal law of the United States.

(5) Nothing in this Sales Tax Code shall be construed as imposing on the State of Wisconsin a Tax prohibited by Wisconsin law, to the extent that Wisconsin law provides a substantially similar exemption for the Tribe and its Tribal Members.

(6) Nothing in this Sales Tax Code shall be construed as imposing a Tax on the salary or wages of a Person engaged as an employee of a Business.

(7) Nothing in this Sales Tax Code shall be construed as imposing a Tax on any transaction which is subject to the Occupancy Tax hereof.

(8) Nothing in this Sales Tax Code shall be construed as imposing a Tax on any Casual Sales as such sales are defined in the Tax Regulations.

(b) Liability Of Consumer For Sales Tax. If a Consumer certifies in writing to a Seller that the Property purchased is to be used in a manner or for a purpose entitling the Seller to regard the Gross Receipts from the Sale as exempted by this Sales Tax Code from the computation of the amount of Sales Tax and uses the Property in some other manner and for some other purpose, the Consumer is liable for payment of the Sales Tax. The Tax shall be measured by the sales price of the Property to the Consumer.

(c) Sales Tax Returns And Payments. Sales Tax Returns shall be made available by the Tax Commission to each Seller, at the time of initial registration and upon request thereafter. The form and requirements for Returns, and the place and manner of filing Returns and paying Taxes, are set forth in the Tax Regulations.