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Excise Taxes

FAQs regarding Excise Taxes
Insights into what excise taxes for which Indian tribes or their tribal members may be liable, and the definitions of "essential services" and "essential government functions".

Publication 3908 - Gaming Tax Law for Indian Tribal Governments
This publication provides tribal governments conducting or sponsoring gaming activities with updated information pertaining to Class I, Class II and Class III gaming activities.

Telephone Excise Tax Refund for Tribal Governments
The Internal Revenue Service has now clarified the procedure for requests for refund of telephone excise taxes by tribal government entities.

Notice 2006-65
Notice 2006-65 has been issued to provide information regarding new excise taxes and disclosure rules that target certain potentially abusive tax shelter transactions to which a tax-exempt entity is a party.

ITG Tax Kit
Forms, publications and information frequently requested by tribal governments.


Other Related Excise Tax FAQs

FAQs regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax)
Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.

FAQs regarding IRC Section 7871 (Tribes Treated Like States for Federal Tax Purposes)
Insights into Indian tribal governments being treated as states for certain federal tax purposes, i.e., contributions, excise taxes, tax exempt bonds.

Page Last Reviewed or Updated: 09-Dec-2014