Use of Tribal Certificate of Exemption Sample Clauses
The 'Use of Tribal Certificate of Exemption' clause establishes the conditions under which a party may present a certificate issued by a recognized tribal authority to claim exemption from certain taxes or regulatory requirements. In practice, this clause typically applies to transactions involving goods or services provided to or by tribal entities, where the certificate serves as proof that the transaction is exempt from state or local taxes due to tribal sovereignty. Its core function is to ensure that parties can efficiently and lawfully recognize and process tax exemptions for eligible tribal transactions, thereby preventing improper taxation and supporting compliance with applicable laws.
Use of Tribal Certificate of Exemption. To obtain the benefit of an exemption under § III(A)(1), § III(A)(3) and § III(A)(4) of this Agreement, the Tribe shall present to the vendor or contractor a signed Tribal Certificate of Exemption with a copy of the Letter of Authorization attached. In the case of affixation to real property by a contractor, the contractor shall submit the Tribal Certificate of Exemption together with the contractor’s Sales and Use Tax Certificate of Exemption to the supplier at the time of purchase.
Use of Tribal Certificate of Exemption. If a Tribal Certificate of Exemption is issued to a Resident Tribal Member or Tribal Entity, the Resident Tribal Member or Tribal Entity shall present the Certificate (together with the Letter of Authorization) to the vendor or contractor at the point of purchase. In those instances where the claim is made for purchase of material affixed to real property by a contractor under § III(A)(3), the Resident Tribal Member or Tribal Entity shall obtain a Tribal Certificate of Exemption from the Tribe indicating the Resident Tribal Member or Tribal Entity as the purchaser and the contractor as the seller. The contractor shall complete a Michigan Sales and Use Tax Certificate of Exemption (Form 3372) and present the form together with the Tribal Certificate of Exemption and the Letter of Authorization to the vendor/supplier of the tangible personal property that will be affixed to the real estate. Where a contractor is used for affixation or construction under § III(A)(3), when obtaining the Tribal Certificate of Exemption from the Tribe the Resident Tribal Member shall also submit (in addition to any other required documentation) a signed statement from the contractor stating the location at which materials will be affixed to real property, the date that the work is to be done, and an estimate as to the amount to be paid for materials.
7. XII(C)(2)(a) is amended to read as follows:
a. A Resident Tribal Member may seek a refund of sales tax and use tax paid on transactions exempted under § III(A)(2)(a), § III(A)(2)(b) (only for the purchase and affixation by the Resident Tribal Member of materials for construction, renovation, or improvement of his or her principal residence within the Agreement Area), § III(A)(2)(c), § III(A)(2)(d), § III(A)(2)(e), § III(A)(3) and § III(A)(4) of this Agreement.
8. XII(C)(3) is amended to read as follows:
Use of Tribal Certificate of Exemption. If a Tribal Certificate of Exemption is issued to a Resident Tribal Member or Tribal Entity, the Resident Tribal Member or Tribal Entity shall present the Certificate (together with the Letter of Authorization) to the vendor or contractor at the point of purchase. In those instances where the claim is made for purchase of material affixed to real property by a contractor under § III(A)(3), the Resident Tribal Member or Tribal Entity shall also submit a signed statement from the contractor stating the location at which materials will be affixed to real property, the date that the work is to be done, and an estimate as to the amount to be paid for materials.
Use of Tribal Certificate of Exemption. If a Tribal Certificate of Exemption is issued to a Resident Tribal Member or Tribal Entity, the Resident Tribal Member or Tribal Entity shall present the Certificate (together with the Letter of Authorization) to the vendor or contractor at the point of purchase. In those instances where the claim is made for purchase of material affixed to real property by a contractor under § III(A)(3), the Resident Tribal Member or Tribal Entity shall obtain a Tribal Certificate of Exemption from the Tribe indicating the Resident Tribal Member or Tribal Entity as the purchaser and the contractor as the seller. The contractor shall complete a Michigan Sales and Use Tax Certificate of Exemption (Form 3372) and present the form together with the Tribal Certificate of Exemption and the Letter of Authorization to the vendor/supplier of the tangible personal property that will be affixed to the real estate. Where a contractor is used for affixation or construction under § III(A)(3), when obtaining the Tribal Certificate of Exemption from the Tribe the Resident Tribal Member shall also submit (in addition to any other required documentation) a signed statement from the contractor stating the location at which materials will be affixed to real property, the date that the work is to be done, and an estimate as to the amount to be paid for materials.