ITG FAQ#3 Answer-When is an Indian tribe exempt from communication excise taxes?

 

The communications excise tax does not apply to communications services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. The Internal Revenue Code treats an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function.

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