Resident Tribal Member a. Tangible personal property, other than motor vehicles, purchased or acquired by a Resident Tribal Member for his or her commercial use is exempt from both sales tax and use tax if the transaction takes place in the Tribal and Trust Lands and the property is used exclusively within the Tribal and Trust Lands.
b. Purchases by a Resident Tribal Member of tangible personal property for personal use are exempt from both the sales tax and use tax if the transaction takes place in the Agreement Area and the property is used exclusively within the Agreement Area.
c. Resident Tribal Members are exempt from both the sales tax and use tax on the following items regardless of where purchased or used provided they are purchased for non-commercial use, used primarily by the Resident Tribal Member and principally garaged, berthed, or stored within the Agreement Area:
i. Passenger vehicles including automobiles, pick-up trucks, recreational vehicles and motorcycles;
ii. Recreational watercraft; iii. Snowmobiles; and
iv. Off road vehicles. Where an item is purchased under this subsection and subsequently transferred to a non-Resident Tribal Member relative and the transfer would be exempt under MCL 205.93(3)(a), the Resident Tribal Member shall reimburse the State an amount equal to the current sales or use tax rate times the retail dollar value of the item at the time of the transfer. The reimbursement shall be paid to the Department within 30 days of the date of transfer. Such reimbursement will not be required where the retail dollar value at the time of transfer is below $2,000 for a passenger vehicle or is below $1,000 for other enumerated items.
d. Resident Tribal Members are exempt from both the sales tax and use tax on modular homes and mobile homes used as their principal residence. Where a mobile home purchased under this subsection is subsequently transferred to a non-Resident Tribal Member relative and the transfer would be exempt under MCL 205.93(3)(a), the Resident Tribal Member shall reimburse the State an amount equal to the current sales or use tax rate times the retail dollar value of the mobile home at the time of the transfer. The reimbursement shall be paid to the Department within 30 days of the date of transfer. Such reimbursement shall not be required where the retail dollar value of the mobile home at the time of transfer is below $2,000.
e. The exemptions in § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b) shall apply in full to 1) purchases ...
Resident Tribal Member. Tribal Entity Sales Tax and Use Tax Refund Request forms may be filed with the State in April, July, October, and January. The State shall pay refunds and interest on late payments in accordance with State law.
Resident Tribal Member a. Tangible personal property, other than motor vehicles, purchased or acquired by a Resident Tribal Member for his or her use is exempt from both sales tax and use tax if the transaction takes place in the Tribal and Trust Lands and the property is used exclusively within the Tribal and Trust Lands.
b. Purchases by a Resident Tribal Member of tangible personal property for personal use are exempt from both the sales tax and use tax if the transaction takes place in the Agreement Area and the property is used exclusively within the Agreement Area.
c. Resident Tribal Members are exempt from both the sales tax and use tax on the following items regardless of where purchased or used provided they are purchased for non-commercial, personal use and principally garaged, berthed, or stored within the Agreement Area:
i. Passenger vehicles including automobiles, pick-up trucks, recreational vehicles and motorcycles;
ii. Recreational watercraft; iii. Snowmobiles; and
Resident Tribal Member a. Tangible personal property, other than motor vehicles, purchased or acquired by a Resident Tribal Member for his or her commercial use is exempt from both sales tax and use tax if the transaction takes place in the Tribal and Trust Lands and the property is used exclusively within the Tribal and Trust Lands.
b. Purchases by a Resident Tribal Member of tangible personal property for personal use are exempt from both the sales tax and use tax if the transaction takes place in the Agreement Area and the property is used exclusively within the Agreement Area.
c. Resident Tribal Members are exempt from both the sales tax and use tax on the following items regardless of where purchased or used provided they are purchased for non-commercial use, used primarily by the Resident Tribal Member and principally garaged, berthed, or stored within the Agreement Area:
i. Passenger vehicles including automobiles, pick-up trucks, recreational vehicles and motorcycles;
ii. Recreational watercraft;
iii. Snowmobiles; and
iv. Off road vehicles. Where an item is purchased under this subsection and transferred within 5 years of purchase to a non-Resident Tribal Member relative and the transfer would be exempt under MCL 205.93(3)(a), or MCL 205.94bb the Resident Tribal Member shall reimburse the State an amount equal to the current sales or use tax rate times the retail dollar value of the item at the time of the transfer. The reimbursement shall be paid to the Department within 30 days of the date of transfer. Such reimbursement will not be required where the retail dollar value at the time of transfer is below $3,200 (CPI Adjusted to 2024) for a passenger vehicle or is below $1,600 (CPI Adjusted to 2024) for other enumerated items.
d. Resident Tribal Members are exempt from both the sales tax and use tax on modular homes and mobile homes used as their principal residence. Where a mobile home purchased under this subsection is transferred within 10 years of purchase to a non-Resident Tribal Member relative and the transfer would be exempt under MCL 205.93(3)(a), the Resident Tribal Member shall reimburse the State an amount equal to the current sales or use tax rate times the retail dollar value of the mobile home at the time of the transfer. The reimbursement shall be paid to the Department within 30 days of the date of transfer. Such reimbursement shall not be required where the retail dollar value of the mobile home at the time of transfer is below $3,200 (CPI Adjusted to 2...
