Oneida Nation Settlement Agreement
Sales to enrolled Oneida members
The Settlement Agreement by the Oneida Nation, the State of New York, the County of Madison and the County of Oneida (the Settlement Agreement) acknowledges that the Oneida Reservation is certain land within Madison, Oneida, and Lewis counties as described in the Treaty of Canandaigua (1794) and shown in the map available here. Sales of tangible personal property and taxable services to enrolled Oneida Nation members delivered within the boundaries of the Oneida Reservation are exempt from New York State and local sales and use taxes as described below.
Note: The Tax Department is currently updating its Jurisdiction/Rate Lookup by Address service to enable sellers to verify that an address is within the boundaries of the Oneida Reservation.
Sales of property (other than cars, boats, and trailers) and taxable services
Sales of tangible personal property (other than cars, boats, and trailers) and taxable services to enrolled Oneida Nation members are exempt from New York State and local sales and use taxes when made at or delivered to a location within the boundaries of the Oneida Reservation.
Businesses located within or outside of the boundaries of the Oneida Reservation can make tax-exempt sales to enrolled Oneida Nation members if delivery occurs within the boundaries of the Reservation and a properly completed Form DTF-801, Certificate of Indian Exemption for Certain Property or Services Delivered on a Reservation, or a copy of the member's tribal enrollment identification card is provided. The documentation received must be associated with the business's records for the exempt sale and must be kept for at least three years from the due date of the sales tax return on which the sale was reported.
Sales of cars, boats, and trailers
Sales of cars, boats, and trailers to enrolled Oneida Nation members are exempt from New York State and local sales and use taxes when the purchaser is a resident at a location within the boundaries of the Oneida Reservation.
Dealers making sales of cars, boats, or trailers to enrolled Oneida Nation members should receive a properly completed Form DTF-801 or a copy of the member's tribal enrollment identification card. The documentation received must be associated with the business's records for the exempt sale and must be kept for at least three years from the due date of the sales tax return on which the sale was reported. An enrolled member that is a resident of the reservation may take possession of a car, boat, or trailer anywhere in New York State without paying sales tax.
An enrolled Oneida Nation member that is registering a car, boat, or trailer directly with the Department of Motor Vehicles must use Form DTF-803, Claim for Sales and Use Tax Exemption - Title/Registration, to claim an exemption from sales tax.
Nation Land
Within the boundaries of the Oneida Reservation are parcels of land the Settlement Agreement identifies as Nation Land. Pursuant to the Settlement Agreement, Oneida Nation excise, fuel, sales, use and occupancy taxes, apply to the sale of cigarettes, fuel, goods, services or occupancy on Nation Land in lieu of the corresponding State and/or local excise, fuel, sales, use and occupancy taxes.
Note: The Tax Department is currently updating its Jurisdiction/Rate Lookup by Address service to enable sellers to verify that an address is within the boundaries of Nation Land.
For businesses operating on Nation Land, compliance with Nation tax requirements generally will fulfill their obligations for the corresponding State and local taxes for any transactions taking place on Nation Land. If a business makes sales and deliveries only on Nation Land, that business no longer needs to be registered as a sales tax vendor with the Department of Taxation and Finance. See Tax Bulletin Amending or Surrendering a Certificate of Authority (TB-ST-25). If a business chooses to maintain its Certificate of Authority, it must continue to file New York State sales tax returns, even if there have been no sales subject to New York State sales tax, or be subject to penalties for failure to file those returns.
If a business operating on Nation Land makes sales and deliveries to locations in New York State outside of Nation Land, it must be registered with New York State and the taxes on those sales subject to New York State and local taxes must be collected and remitted on its New York State tax returns. If a business has locations within New York State that are outside Nation Land, it must continue to comply with State and local taxes for those locations.