The Circle Law Group can structure Tribal Revenue Allocation Plans, and other tribal programs, for utilizing gaming revenues to ensure that need-based programs are available to tribal members, as well as 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 also had ongoing interaction with the California Board of Equalization and have helped to develop and implement a state use tax exemption for sales of food and beverages on Indian lands.