ITG FAQ #7 Answer - Are federally recognized tribes subject to excise taxes on such items as fuel, wagering, communications and luxury taxes?

There are exemptions from federal excise taxes on fuel and luxury taxes, but the federal wagering tax is applicable. Exemptions for fuel, communications, and the luxury excise taxes usually occur for activities that constitute an essential tribal governmental function. If a tribe is not engaged in an essential tribal governmental function, then in some cases, there is no exemption for the tribal government.

Return to List of FAQs