Out-of-Town/Out-of-State Sales: Sales to Native Americans.
Gilbert Town Code, Reg. 58-100.4
in effectReg. 58-100.4. - Out-of-Town/Out-of-State Sales: Sales to Native Americans.
Sales to Native Americans or tribal councils by vendors located within the Town shall be deemed sales within the Town, unless all of the following conditions exist:
(1) the vendor has properly accounted for such sales, in a manner similar to the recordkeeping requirements for out-of-Town sales; and,
(2) all of the following elements of the sale exist:
(a) solicitation and placement of the order occurs on the reservation; and
(b) delivery is made to the reservation; and
(c) payment originates from the reservation.
(Tax Code 1995, Reg. 15-100.4; Ord. No. 1234, § 1, 12-7-99)
Source: Town of Gilbert, Arizona, Town Code (Municode Library, library.municode.com)URL: https://library.municode.com/az/gilbert/codes/code_of_ordinances?nodeId=CO_CH58PREXTA_RERIEXTA_REG._58-100.4O-TO-SSASANAAMFetched: 11/1/2026