Common use of Resident Tribal Member Clause in Contracts

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 made solely by a Resident Tribal Member where the items are solely titled in the name of the Resident Tribal Member, 2) purchases made jointly by a Resident Tribal Member and his or her Resident Tribal Member spouse where the item is titled exclusively in one or both names, or 3) purchases made exclusively by multiple Resident Tribal Members where the item is titled exclusively in one or more of the Resident Tribal Member purchasers’ names. With regards to § III(A)(2)(b) (only for purchase and affixation of materials for construction, renovation, or improvement of the Resident Tribal Member’s principal residence), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b), the Resident Tribal Member shall qualify for a 50 percent exemption on purchases that are made by the Resident Tribal Member, or their non- Resident Tribal Member spouse, and exclusively titled in both their names. This subsection does not otherwise alter any of the other requirements identified in § III(A)(2)(b), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b).

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 made solely by a Resident Tribal Member where the items are solely titled in the name of the Resident Tribal Member, 2) purchases made jointly by a Resident Tribal Member and his or her Resident Tribal Member spouse where the item is titled exclusively in one or both names, or 3) purchases made exclusively by multiple Resident Tribal Members where the item is titled exclusively in one or more of the Resident Tribal Member purchasers’ names. With regards to § III(A)(2)(b) (only for purchase and affixation of materials for construction, renovation, or improvement of the Resident Tribal Member’s principal residence), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b), the Resident Tribal Member shall qualify for a 50 percent exemption on purchases that are made by the Resident Tribal Member, or their non- Resident Tribal Member spouse, and exclusively titled in both their names. This subsection does not otherwise alter any of the other requirements identified in § III(A)(2)(b), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b).

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-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 $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. Tribal members are exempt from both the sales tax and use tax on modular homes and mobile homes purchased to be used as their principal residence within the Agreement Area within 12 months of the date of purchase. If the Tribal Member does not establish the home as their principal residence within the Agreement Area within 12 months of the date of purchase or acquisition of the modular or mobile home, the Tribal Member must reimburse the State for the amount of the tax that was exempted. The requirement that Tribal Members establish the mobile home as their principal residence within 12 months of the date of purchase shall be extended to the extent that the delay is caused by a disaster or other event that results in a presidentially declared federal state of emergency or a governor declared state of Michigan state of emergency; such an extension shall end when the state of emergency ends. The Tribe issuing the Tribal Exemption Certificate for a Tribal Member must make a reasonable attempt to determine if the Tribal Member has established the modular or mobile home as their principal residence within the Agreement Area within 12 months of the date of purchase of the materials. If the Tribe determines that the Tribal Member has not established that the modular or mobile home is their principal residence, the Tribe must notify the Tribal Member of their obligation to reimburse the State the amount of tax that was exempted. The Tribe must also notify the Department that the Tribal Member has a tax liability and provide the Department with the Tribal Member’s identifying information. The Tribe itself has no obligation to reimburse the State for the amount of the tax that was exempted. e. The exemptions in § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b) shall apply in full to 1) purchases made solely by a Resident Tribal Member where the items are solely titled in the name of the Resident Tribal Member, 2) purchases made jointly by a Resident Tribal Member and his or her Resident Tribal Member spouse where the item is titled exclusively in one or both names, or 3) purchases made exclusively by multiple Resident Tribal Members where the item is titled exclusively in one or more of the Resident Tribal Member purchasers’ ' names. With regards to § III(A)(2)(b) (only for purchase and affixation of materials for construction, renovation, or improvement of the Resident Tribal Member’s 's principal residence), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b), the Resident Tribal Member shall qualify for a 50 percent exemption on purchases that are made by the Resident Tribal Member, or their non- Resident Tribal Member spouse, and exclusively titled in both their names. With regards to § iii(a)(2)(c) only, a Resident Tribal Member minor, licensed to drive a motor vehicle in the state of Michigan, shall qualify for a 50 percent exemption on purchases that are at least 50 percent made by the Resident Tribal Member and exclusively titled in the Resident Tribal Member's and the Resident Tribal Member's non-Resident Tribal Member parent's name. This subsection does not otherwise alter any of the other requirements identified in § III(A)(2)(b), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b).

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 made solely by a Resident Tribal Member where the items are solely titled in the name of the Resident Tribal Member, 2) purchases made jointly by a Resident Tribal Member and his or her Resident Tribal Member spouse where the item is titled exclusively in one or both names, or 3) purchases made exclusively by multiple Resident Tribal Members where the item is titled exclusively in one or more of the Resident Tribal Member purchasers’ names. With regards to § III(A)(2)(b) (only for purchase and affixation of materials for construction, renovation, or improvement of the Resident Tribal Member’s principal residence), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b), the Resident Tribal Member shall qualify for a 50 percent exemption on purchases that are made by the Resident Tribal Member, or their non- non-Resident Tribal Member spouse, and exclusively titled in both their names. This subsection does not otherwise alter any of the other requirements identified in § III(A)(2)(b), § III(A)(2)(c), § III(A)(2)(d), and § III(A)(3)(b).