Tribal Tax Policy & Practice

The Circle Law Group can structure tribal Revenue Allocation Plans under the Indian Gaming Act and General Welfare programs consistent with the Tribal General Welfare Act, for utilizing gaming or other economic development revenues to ensure that need-based programs are available to tribal members. We can also draft requests for private letter rulings from the Internal Revenue Service where clarification may be needed.

In addition to The Circle Law Group's in-depth understanding of inherent tribal sovereignty, and tribal tax policy, our attorneys have ongoing interaction with the California Board of Equalization and California Department of Tax and Fee Administration. We have helped develop and help tribal clients implement the following tax exemptions:

➤ ​ a state use tax exemption for sales of food and beverages on Indian lands,

➤  ​a sales tax exemption for landless California Indian tribes,

➤  ​an expanded property tax exemption for tribal low income housing projects (Rev. & Tax Code 237) on fee lands, and

➤ ​​last year we successfully updated California law to allow federally-recognized tribes to qualify for the Welfare Exemption from property tax for certain land return transactions.