BOE-146-RES REV 2026

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The document is an Exemption Certificate and Statement of Delivery for sales tax purposes in California, specifically for transactions involving Indian purchasers in Indian country. It outlines the conditions under which sales tax does not apply when ownership of tangible personal property is transferred to an Indian purchaser residing in Indian country. The document provides guidelines for retailers on how to properly document the sale and delivery of goods, including necessary information about the property and the purchaser. It also includes sections for both the purchaser and seller to complete, ensuring compliance with state regulations.

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Click ‘Get Form’ to open the BOE-146-RES REV in the editor.
Begin by completing the 'Exemption Certificate' section. Provide a detailed description of the property purchased, including year, make, model, and identification number if applicable.
Fill in your personal information as the purchaser: name, driver license number or state ID, daytime telephone number, street address, city, state, and zip code.
Sign and date the form at the bottom of the 'Exemption Certificate' section to certify that you are an Indian residing in Indian country or an Indian organization.
Next, move to the 'Statement of Delivery' section. If you are delivering the property yourself, complete this section with details about the merchandise and delivery date.
If applicable, complete the Notary Statement by providing necessary details and obtaining a notary public's signature.

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Versions	Form popularity	Fillable & printable
2020	4.9 Satisfied (48 Votes)
2019	4.3 Satisfied (71 Votes)
2017	4.4 Satisfied (167 Votes)
2015	4.3 Satisfied (86 Votes)

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What is the PC term for Native American people?

The sale of a vehicle or vessel by an off-reservation retailer is generally not subject to tax when the vehicle or vessel is purchased by a Native American who resides on a reservation, and delivery is made to the purchaser on a reservation and the ownership transfers on the reservation to the Native American.

What is the California resale certificate tax exempt form?

California Resale Certificate Form CDTFA-230. The California Resale Certificate (CDTFA-230) is used by sellers to certify their intent to resell purchased items. This form allows businesses to purchase tangible personal property without paying sales tax upfront.

Who is exempt from paying federal taxes?

Who Does Not Have to Pay Taxes? You generally dont have to pay taxes if your income is less than the standard deduction or the total of your itemized deductions, if you have a certain number of dependents, if you work abroad and are below the required thresholds, or if youre a qualifying non-profit organization.

Are Indian s sales tax exempt?

Tribal s are a significant revenue stream for a number of tribes. Tribal s are likewise free from U.S. taxes. However, for the right to operate, tribal s sometimes pay gaming exclusivity fees based on profits.

Do Native Americans get tax exemptions?

All Indians are subject to federal income taxes. As sovereign entities, tribal governments have the power to levy taxes on reservation lands. Some tribes do and some dont. As a result, Indians and non-Indians may or may not pay sales taxes on goods and services purchased on the reservation depending on the tribe.

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Do I have to pay taxes if Im Native American?

Do Indians pay taxes? All Indians are subject to federal income taxes. As sovereign entities, tribal governments have the power to levy taxes on reservation lands. Some tribes do and some dont.

Can Native Americans claim tax exempt?

Citizens, individual Indians may enjoy exemptions that derive plainly from treaties or agreements with the Indian tribes concerned, or some act of Congress dealing with their affairs.

BOE-146-RES REV 2026

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