FAQs for Indian Tribal Governments regarding Excise Taxes


Insights into tribal government and members' requirements, what are "essential services" or "essential government functions", and other obligations.

Insights into the Highway Use Tax and how it applies to tribal governments and members, who is required to file Form 2290 and when it is due, and foreign persons' liability for the tax.

Insights into the Wagering Tax and Forms 730 and 11-C and their requirements.

Insights into the applicability of the excise taxes on inland waterways fuel, luxury vehicles, and manufacturing.

Insights into the availability of credits and/or refunds and how to claim them.