Tribal Sales Tax FAQs

(1)  Does the Tribe currently collect a tribal sales tax?

Yes. However, at the present time the Tribe has elected to limit its sales tax program to only two classes of retailers:

• Eating or drinking establishments (including food "delivery network companies" as defined at ACBCI Tribal Code Sec. 3.08.1235) operating on Indian trust lands within the Tribe's jurisdiction selling meals, food, and beverages prepared for on-reservation consumption, consistent with the requirements of California Department of Tax and Fee Administration Regulation 1616 (Cal. Code Regs., tit. 18, § 1616); and
• Tribal retailers - meaning entities owned, operated, or managed by the Tribe or its affiliated Tribal corporation.

(2)  Does the Tribe tax the sale of tangible personal property?

Yes, but only for retail sales at (1) eating and drinking establishments (as noted above), or (2) Tribal retailers - meaning entities owned, operated, or managed by the Tribe or its affiliated Tribal corporation.

(3)  Does the Tribe collect a tribal sales tax for the online sale of tangible personal property delivered on-Reservation?

Except as provided above with respect to meals, food, and beverages prepared for on-Reservation consumption and sold through a delivery network company, the Tribe does not currently impose or collect a tribal sales tax on this category of transaction.

(4)  I purchased tangible personal property online and the online retailer collected tribal sales tax. How do I get a refund?

Because the Tribe does not currently impose or collect a tribal sales tax on this category of transaction, any tax collected in error by an online retailer is not remitted to the Tribe and must be sought as a refund directly from that online retailer.

(5)  What is the sales tax rate?

The sales tax rate on a retailer's gross receipts (only for the two classes of retailers noted above) currently mirrors the sales tax rate of the municipalities that overlap with the Reservation. Currently, the tribal sales tax rate by city is as follows:

• Tribal Sales Tax in Palm Springs: 9.25%
• Tribal Sales Tax in Cathedral City: 9.25%
• Tribal Sales Tax in Rancho Mirage: 7.75%