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Navajo Nation employees and delegates on business are exempt. HOT is reported quarterly with returns due 90 days after the quarter. Discount of 1% if taxpayer files and pays early. The tax on the sale of tobacco products within the Nation.
The sales tax rate in the Navajo Nation is scheduled to increase from 5 percent to 6 percent effective July 1, 2018. The additional 1 percent will fund the Navajo Nation Department of Fire and Rescue Services. This is the first general rate change for the Navajo Nation since 2013.
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