American Indian Tax Exemption Rules

American Indian Tax Exemption Rules

County Fees on Registration- An individual may be exempt the county fees on a registration if they are enrolled Northern Arapahoe or Eastern Shoshone and reside on the reservation. If there are two names on the title and one person is enrolled or only one person lives on the reservation, they may be exempt one half of the county fee. (The percentage might be one third or one fourth, depending on the number of names on the title and their eligibility.)

A separate form must be completed for each name on the title that is claiming exemption of fees. One eligible owner may sign the forms if all owners are not present. If the eligible owner is not present a notarized copy of the Indian Exepmtion form will need to be provided.

Vehicles that are titled in the name of the tribes or tribal entities qualify for exemption. Tribal entities should also have the name of the tribe on them. Wind River Casino/Arapahoe Tribe and Morning Star Care Center/ Eastern Shoshone Tribe are two examples. Other tribal entities are Circle of Respect, Shoshone Enterprises, Meadowlark Youth Facility, Boys and Girls Club, and so on.

An individual’s name with dba ——–(a sole proprietorship) can be exempt the county fee and sales tax. The enrolled person’s name must be on the title.

Vehicle sales tax exemption for tribal members now only applies if the sale occurs on the reservation.

– At the direction of the Wyoming Department of Revenue, the Fremont County Treasurer’s office is altering the sales tax rules for tribal members purchasing vehicles.

“Motor vehicle sales beginning January 1, 2014 are exempt from the payment of sales tax if a member of the Northern Arapahoe or Eastern Shoshone Tribes takes possession of their purchase at a physical location on the Wind River Indian Reservation” said Scott Harnsberger the Fremont County Treasurer. “I have revised the policy based upon recent conversations with the Wyoming Department of Revenue.”

Previously, Harnsburger said his office had been interpreting state law to say that sales tax applies to where the purchaser lives. But now, the Department of Revenue wants the local department to apply the exemption only if the sale took place on the reservation.

The Treasurer’s office will require evidence that the property was delivered by the seller to a location on the Reservation. Acceptable evidence will be a shipping document provided by the common carrier or an affidavit of delivery. This applies to both person-to-person sales and sales by dealerships.

Harnsberger clarified this decision has nothing to do with the recent EPA ruling. “The Treasurer’s office continues to recognize the exterior boundaries of the Wind River Indian Reservation (diminished) as defined by the Wind River Cession Act of 1905 (33 stat. 1016) or other Indian Country as defined by 18 USC 1151 (trust land);” said Harnsberger.

If anyone has questions concerning this issue, please contact the Fremont County Treasurer’s office at 332-1105 or email


The Wyoming Department of Revenue is now requesting that the Affidavit of Delivery needs to be placed on company letterhead and the purchaser now has to sign it as well.