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Ordinances for the Te-Moak Tribe of Western Shoshone
Last amended: 2003 WELLS BAND COUNCIL SALES AND USE TAXES
1. The purpose: B. Definitions 1. Business: Business includes any activity engaged in by any person or caused to be engaged in him with the object of gain, benefit or advantage, either direct or indirect. A. The cost of the property sold, However, in accordance with such rules and regulations as the Wells Band Council may prescribe, a deduction may be taken if the retailer has purchased property for some other purpose other than for resale, has reimbursed his vendor for tax which the vendor is required to pay to the State or has paid the use tax with respect to the property, and has resold the property prior to making any use of the property other than retention, demonstration or display while holding it for sale in the regular course of business. If such deduction is taken by the retailer, no refund or credit will be allowed to his vendor with respect to the sale of the property. B. The cost of the materials used, labor or service cost, interest paid, loses or any other expense. C. The cost of transportation of the property prior to its sale to the purchaser. 3. The total amount of the sale or lease or rental price includes all of the following: A. Any service that are part of the sale. B. All receipts, cash, credits and property of any kind. C. Any amount for which credit is allowed by the seller to the purchaser. 4. "Gross Receipts" does not include any of the following: A. Cash discounts allowed and taken on sales. B. Sale price of property returned by customers when the full price is refunded either in cash or credit; but this exclusion shall not apply in any instance when the customer, in order to obtain the refund, is required to purchase other property at a price greater than the amount charged for the property that is returned. C. The price received for labor or services used in installing or applying the property sold. D. The amount of any tax (not including, however any manufacturer's or importers excise tax) imposed by the United States upon or with respect to retail sales, whether imposed upon the retailer or the consumer. C. "In the Jurisdiction of the Tribe"
D. "Occasional
Sale" included:
2. For the purpose of this section, stockholders, bondholders, partners, or other persons holding an interest in a corporation or other entity are regarded as having the "real or ultimate ownership" of the property of such corporation or other entity.
F. "Purchase" 1."Purchase" means any transfer, exchange or barter, conditional or otherwise, in any manner or by any means whatsoever, of tangible personal property for a consideration. 2. A transaction whereby the possession of the property is transferred but the seller retains the title as security for the payment of the price is a purchase. 3. A transfer for a consideration of tangible personal property which has been produced, fabricated or printed to the special order of the customer, or of any publication, is also a purchase.
1. "Retail Sale" or "Sale at Retail" means a sale for any purpose other than the resale in the regular course of business of tangible personal property. 2. The delivery in the Territory of the Wells Band Council of tangible personal property by an owner of former owner thereof or by a factor, or agent of such owner, former owner or factor, if the delivery is to a consumer, pursuant to a retail sale made by a retailer not engaged in business in the Wells Band Council's Territory, is a retail sale in the Wells Band Council's territory by the person making the delivery. He shall include the retail selling price of the property in his gross receipts. H. "Retailer" 1. "Retailer" includes" A. Every seller who makes any retail sale or sales of tangible personal property, and every person engaged in the business of making retail sales at auction of tangible personal property owned by the person or others. B. Every person engaged in the business of making sales for storage, use or other consumption or in the business of making sales at auction of tangible personal property owned by the person or others for storage, use or other consumption. C. Every person making more than two retail sales of tangible personal property during a twelve month period, including sales make in the capacity of assignee for the benefit of creditors, or receiver or trustee in bankruptcy. 2. When the Wells Band Council determines that it is necessary for efficient administration of this title to regard any salesmen, representatives, peddlers, or canvassers as the agents of the dealers, distributors, supervisors or employers under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of such dealers, distributors, supervisors, or employers, the Wells Band Council may so regard them and may regard the dealers, distributors, supervisors or employers, as retailers for purpose of this title. 3. A licensed optometrist or physician or surgeon is a consumer of, and shall not be considered, a retailer within the provisions of this title, with respect to the ophthalmic materials used for or furnished by him in the performance of his professional services in the diagnosis, treatment or correction of the human eye, including the adaptation of lenses or frames for the aid of thereof.
2. "Transfer of Possession", "Lease", or "Rental" includes only transactions found by the Wells Band Council to be in lieu of a transfer of title, exchange or barter. 3. "Sale" includes: J. "Sale Price" 1. "Sales Price" means the total amount for which tangible property is sold, valued in money, whether paid in money or otherwise, without any deduction on account of any of the following: A. The cost of property sold.
L. "Storage" 1. "Storage" includes any keeping or retention in the Wells Band Council's territory for any purpose except sale in the regular course of business or subsequent use solely outside this state of tangible personal property purchased from a retailer.
1. "Storage" and "Use" do not include the keeping, retaining or exercising any right or power over tangible personal property for the purpose of subsequently transporting it outside of the Wells Band Council's Territory for use thereafter solely outside the Wells Band Council Territory or for the purpose of being processed, fabricated or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside the Wells Band Council's Territory and thereafter used solely outside the Wells Band Council's territory. N. "Tangible Personal Property" 1. Tangible Personal Property" means personal property which may be seen, weighed, measured, felt or touched, or which is any other manner perceptible to the senses. O. "Wells Band Council" 1. "Wells Band Council" means the governing body that has the executive and legislative powers of the Wells Indian Colony shall be vested in a band council known as the Wells Band Council. P. "Taxpayer" 1. "Taxpayer" means any person liable for the tax under this title. Q. Imposition and rate of sales tax 1. Imposition and rate of sales tax is for the privilege of selling tangible personal property at retail as tax is hereby is imposed upon all retailers at a current rate of percent of the gross receipts of any retailer from the sale of all tangible personal property sold at retail in the Territory of the Wells Band Council on or after the date this title is adopted. R. Method of collection of sales tax 1. The tax hereby imposed shall be collected by the retailer from the consumer insofar as it can by done. S. Assumption, absorption of tax by retailer; unlawful advertising 1. It is unlawful for any retailer to advertise or hold out of state to the public or to any customer, directly or indirectly, that the tax or any part thereof will be absorbed by the retailer or that it will not be added to the selling price of the property sold or that if added it or any part thereof will be refunded. T. Separate display of tax from list, other price 1. The Wells Band Council may provide the amount collected by the retailer from the consumer in reimbursement of the tax be displayed separately from the list price, the price advertised in the premises, the marked price, or other price on the sales check or other proof of sale. U. Civil Actions
I, the
undersigned, as Chairman of the Tribal Council of the Te-Moak Tribe
of Western Shoshone Indians of Nevada do hereby Certify that the Te-Moak
Western Shoshone Council is composed of 11 members of whom 10
constituting a quorum were present at a duly held meeting on the 3rd
day of May, 1991, and that the foregoing Ordinance was duly adopted
at such meeting by an affirmative vote of 9 FOR; 0 AGAINST,
pursuant to the authority contained under Article 4, Section 3 (N) of
the Constitution of the Te-Moak Tribe of Western Shoshone Indians of
Nevada, and that the said Ordinance has not been rescinded nor amended
in any form.
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