Get CA CDTFA-146-RES (Formerly BOE-146-RES) 2017
HASER Sales tax does not apply when a retailer transfers ownership of merchandise (tangible personal property), including a vehicle, vessel, or aircraft to an Indian purchaser in Indian country, provided the Indian lives in Indian country. The Indian purchaser is not required to live on the specific reservation where ownership transfers. Retailers located outside Indian country may sell to Indian purchasers who request delivery in Indian country. For a sale to qualify as a transfer of title (own.
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