Common use of Sales and Use Tax Exemption Clause in Contracts

Sales and Use Tax Exemption. As a federally-recognized Indian tribe, the Tribe is exempt from Wisconsin sales and use tax. If the Project is constructed on land held in trust by the United States of America on the Tribe’s behalf, then all material used for the construction of the Project shall be shipped free on board (FOB) to the trust land and be exempt from sales and use tax. If the Project is constructed on fee simple land, then the Tribe may require the Contractor to implement an owner-direct purchase program that meets the requirements of the Wisconsin Department of Revenue standards so that the Tribe’s tax exemption shall apply to the purchase of materials.

Sales and Use Tax Exemption. As a federally-recognized Indian tribe, the Tribe is exempt from Wisconsin sales and use tax. If the This Project is constructed on land held in trust by the United States of America on the Tribe’s behalf, then so all material used for the construction of the Project shall be shipped free on board (FOB) to the trust land and be exempt from sales and use tax. If the Project is constructed on fee simple land, then the Tribe may require the Contractor tax with all savings accruing to implement an owner-direct purchase program that meets the requirements of the Wisconsin Department of Revenue standards so that the Tribe’s tax exemption shall apply to the purchase of materialsOwner.