SB 1140 Summary

• Establishes new tax exemptions for Indian tribes, tribally owned businesses, tribal entities, and affiliated Indians for business activities and sales occurring on Indian reservations.

• Expands the existing motor vehicle nonresident exemption to include enrolled tribal members who reside on their tribe's Indian reservation.

• Adds Article 3.1 to Title 42, Chapter 5 defining "affiliated Indian," "Indian reservation," and "Indian tribe" for purposes of transaction privilege and use tax exemptions.

• Clarifies that sales to nonresidents with special ninety-day permits and tribal members are exempt from both state and municipal transaction privilege taxes, with specified conditions and exceptions.

• Modifies Section 42-5061 to align motor vehicle sale exemptions with the new tribal exemption provisions while maintaining existing safeguards requiring proper documentation and registration permits.