Resident Tribal Members and Tribal Entities. If the Tribe is authorized under this Agreement to use the Tribal Certificate of Exemption and the Tribe authorizes a Resident Tribal Member or Tribal Entity to use such a certificate, the Resident Tribal Member or Tribal Entity shall maintain a copy of all certificates used. For items not covered by the Table, information and documentation must also be retained to substantiate where the transaction took place. This information shall include shipping documents showing the manner and means by which the item was delivered, e.g., common carrier, seller’s truck, purchaser’s truck, postal service, etc.
