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utilities - NATIVE AMERICAN TAX EXEMPTION
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Native American Tax Exemption of Utility and Telecom Services on Pueblo & Tribal Lands


Case No. 08-00023-UT
Case Title: IN THE MATTER OF THE INVESTIGATION OF UTILITY AND TELECOMMUNICATIONS CARRIER PRACTICES CONCERNING  COLLECTION OF NON-FEDERAL TAXES FROM NATIVE AMERICANS  AND TRIBAL ENTITIES ON PUEBLOS, RESERVATIONS AND TRIBAL LANDS
Summary: Native Americans and tribal entities on pueblos, reservations and tribal lands are exempt from payment of non-federal taxes, such as gross receipts.  The Commission is concerned to clarify that such taxes are not being collected by regulated utilities and telecommunication carriers providing service in those circumstances
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