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AGO Opinions with Topic: RESERVATIONS
AGO 1962 No. 129 >  May 4, 1962
INDIANS - RESERVATIONS - STATE FIREWORKS LAW - SALE OF BY ENROLLED MEMBERS - MAXIMUM PERMIT FEE
INDIANS ‑- RESERVATIONS ‑- STATE FIREWORKS LAW ‑- SALE OF BY ENROLLED MEMBERS ‑- MAXIMUM PERMIT FEE (1) Enrolled members of an Indian tribe not subject to state jurisdiction pursuant to chapter 37.12 RCW can sell fireworks on the Indian reservation notwithstanding the provisions of chapter 228, Laws of 1961, the state fireworks law, and not be subject to criminal actions by local enforcement officials. (2) The law may be enforced on the reservation by local law enforcement officials as to all other persons. (3) The local public agency cannot charge more than $10.00 for a fireworks permit fee under § 88, chapter 228, Laws of 1961 (RCW 70.77.555).
AGO 1955 No. 63 >  April 20, 1955
INDIANS - RESERVATIONS - STATE JURISDICTION - TAXATION - ADMISSIONS TAX - ON INDIAN RESERVATION
INDIANS ‑- RESERVATIONS ‑- STATE JURISDICTION ‑- TAXATION ‑- ADMISSIONS TAX ‑- ON INDIAN RESERVATION The state has no jurisdiction over crimes committed on an Indian reservation when the person or property of an Indian is affected.  The county may require its schools located on an Indian reservation to collect the admissions tax from non-Indian patrons.
AGO 1963 No. 7 >  January 30, 1963
INDIANS - RESERVATIONS - RETAIL SALES, BUSINESS AND OCCUPATION AND COMPENSATING TAXES
STORE OWNED BY ENROLLED MEMBER OF COLVILLE CONFEDERATED TRIBES AND LOCATED ON 'DEEDED LANDS' SALES TO NON-INDIANS.

1. An enrolled member of the Colville Confederated Tribes who owns a store located upon "deeded" lands within the confines of the reservation is obligated to collect the retail sales tax on sales if "deeded lands" mean land which has been allocated to an Indian and the alienation of which is in no way restricted or lands which have been sold to non-Indians.1/  2. Same:  Such Indian would be liable for the sales tax on sales made to Indians or non-Indians.  3. Same:  Such Indian would be liable for payment of business and occupation tax and compensating tax.

 

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