WebReceipts from selling tangible personal property for any purpose to an Indian tribe, nation or pueblo or a governmental unit, subdivision, agency, department or instrumentality thereof for use on Indian reservations or pueblo grants may be deducted from gross receipts or from governmental gross receipts. C. Web7-9-88.2. Credit; gross receipts tax; tax paid to Navajo Nation on receipts from selling coal. A. If on receipts from selling coal severed from Navajo Nation land a qualifying gross receipts, sales, business activity or similar tax has been levied by the Navajo Nation, the amount of the Navajo Nation tax paid and not refunded may be credited against any …
TITLE 3: TAXATION CHAPTER 2: GROSS RECEIPTS TAXES PART …
Webgross receipts of such goods or services, less deductions A standard quarterly deduction ofthe greater $125,000 or 10% of gross receipts, salaries and wages paid to Navajos, … WebThe outbreak of COVID-19 (caused by the coronavirus) may have impacted sales tax filing due dates in Navajo. Please consult your local tax authority for specific details. For more information, visit our ongoing coverage of the virus and its impact on sales tax compliance. Automating sales tax compliance can help your business keep compliant ... the colony waterville ohio
Section 7-9-88.2 - Credit; gross receipts tax; tax paid to Navajo ...
Web11 de nov. de 2024 · 18-09. On Jul 26, 2024, the Department assessed the Taxpayer for gross receipts tax, penalty, and interest for the filing periods January 1, 2013 through December 31, 2013. Web10 de may. de 2024 · See Peabody Coal Co. v. Navajo Nation, 373 F.3d 945, 945 (9th Cir ... Stranburg, 799 F.3d 1324, 1345-46 (11th Cir. 2015) (reaffirming the legal incidence test but determining that a gross receipts tax more properly fell on utility companies instead of the tribe and, therefore, the tax was not preempted). ... WebA qualifying gross receipts, sales, business activity or similar tax levied by the Navajo Nation shall be limited to a tax that: (1) is substantially similar to the gross receipts tax … the colony va beach timeshare