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ITG FAQ #2 Answer-Do exemptions from various excise taxes apply equally to tribal members and Indian tribes alike?

No.  In almost all cases, exemptions from various excise taxes that apply to Indian tribes do not apply to tribal members. Indian tribes are sovereign entities. Tribal members have a unique status under the law in some cases, but generally are not entitled to any of the exemptions from excise taxes, as are the tribal governments.

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Page Last Reviewed or Updated: 11-Oct-2016