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. Publication 510, Excise Taxes (Including Fuel Tax Credits and Refunds) Publication 510 covers the excise taxes for which you may be liable and which are reported on Form 720. It also covers fuel tax credits and refunds. 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.