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American Indian Sales of Motor Fuel:
Assessment of Reporting and Policy Recommendations

Appendix A

Table A1: American Indian and Alaskan Native Owned Automotive Dealerships and Service Stations
State Firms Sales and Receipts Firms (Paid Employees) Sales and Receipts Employees Payroll
Alabama 46 14,155 28 13,517 118 1,152
Alaska 21 D 10 39,575 388 12,985
Arizona 43 20,715 37 D 100 to 249 D
Arkansas 30 89,729 16 87,163 421 4,631
California 33 D 24 D 100 to 249 D
Colorado 22 D 2 D 100 to 249 D
Connecticut 5 D 0 0 0 0
Delaware 0 0 0 0 0 0
District of Columbia 0 0 0 0 0 0
Florida 14 D 9 D 100 to 249 D
Georgia 50 8,799 10 7,294 46 1,115
Hawaii 0 0 0 0 0 0
Idaho 7 D 7 D 20 to 99 D
Illinois 59 23,334 9 D 20 to 99 D
Indiana 62 57,940 38 56,684 229 3,923
Iowa 13 D 13 D 20 to 99 D
Kansas 20 141,030 15 D 250 to 499 D
Kentucky 29 10,572 13 8,426 39 408
Louisiana 12 D 5 151,526 389 10,551
Maine 2 D 2 D 20 to 99 D
Maryland 31 38,674 25 D 100 to 249 D
Massachusetts 30 15,366 8 14,325 50 1,444
Michigan 18 9,215 9 D 0 to 19 D
Minnesota 28 D 8 D 100 to 249 D
Mississippi S S S S S S
Missouri 1 D 1 D 0 to 19 D
Montana 11 D 0 0 0 0
Nebraska 0 0 0 0 0 0
Nevada 6 D 6 D 20 to 99 D
New Hampshire 1 D 1 D 0 to 19 D
New Jersey S S S S S S
New Mexico S S S S S S
New York 120 41,517 21 28,857 87 2,039
North Carolina 163 163,982 102 159,768 508 11,175
North Dakota S S S S S S
Ohio 32 277,927 13 276,413 443 17,483
Oklahoma 194 128,263 92 115,597 521 7,752
Oregon 34 D 11 D 20 to 99 D
Pennsylvania 17 D 9 D 0 to 19 D
Rhode Island S S S S S S
South Carolina S S S S S S
South Dakota 48 D 3 3,691 20 145
Tennessee 27 5,964 1 D 0 to 19 D
Texas 99 132,605 42 127,934 318 9,284
United States 1,853 2,136,531 865 2,043,281 6,936 157,133
Utah 20 D 4 D 20 to 99 D
Vermont 42 D 42 D 250 to 499 D
Virginia 27 D 3 D 0 to 19 D
Washington 5 D 5 D 0 to 19 D
West Virginia 13 D 11 34,084 171 3,580
Wisconsin 13 22,219 10 D 20 to 99 D
Wyoming 5 D 5 D 20 to 99 D

Note: Entries of "D" imply data suppression, as detailed in Census-provided documentation, while entries of "S" are unreported because of data quality concerns.

Source: US Census Bureau: Economic Census (1997)

Table A2: Illustrative Summary of American Indian Tribes with On-Reservation Fuel Sales
Tribal Area Name County State Facility Comments FTA Reporting Status, 2002 Neighboring Counties Tax Exemption Gas Tax Rate* Gastax revenue – highway spending linkage Note
Not applicable Not applicable Alaska Not applicable Existing agreements Not applicable No exemptions 8 yes 1
Fort Apache Reservation Apache County Arizona Multiple Facilities Existing agreements Navajo County Tribal exemption 18 yes  
Fort McDowell Mohave-Apache Reservation Maricopa County Arizona Single Facility Existing agreements Pinal County Tribal exemption 18 yes  
Hualapai Reservation Mohave County Arizona Single Facility Existing agreements Coconino County Tribal exemption 18 yes  
Hopi Reservation Navajo County Arizona Multiple Facilities Existing agreements Coconino County Tribal exemption 18 yes  
Gila River Reservation Pinal County Arizona Single Facility Existing agreements Maricopa County Tribal exemption 18 yes  
Hoopa Valley Reservation Humboldt County California Single Facility No agreement Trinity and Del Norte counties No exemptions, except for non-HW uses 18 no  
Chemehuevi Indian Reservation San Bernadino County California Multiple Facilities No agreement Clark, NV and Mojave, AZ No exemptions, except for non-HW uses 18 no 2
Ute Mountain Reservation Montezuma County Colorado Single Facility No agreement La Plata County Tribal purchases for reservation usage are exempt 22 yes  
Mashantucket Pequot Reservation New London Connecticut Single Facility No agreement Windham County Tribal purchases for reservation usage are exempt 25 no  
Fort Hall Reservation Bannock County Idaho Single Facility In litigation Bingham and Power counties No exemptions 26 yes  
Coeur D´Alene Reservation Benewah County Idaho Single Facility In litigation Kootenai County No exemptions 26 yes 3
Nez Perce Reservation Nez Perce County Idaho Single Facility In litigation Idaho County No exemptions 26 yes  
Sac and Fox Reservation Tama County Iowa Single Facility No agreement Mashal County Full refund for purchases used on tribal lands 20 yes  
Iowa Reservation Brown County Kansas Single Facility In litigation Donipan County No exemptions, state can collect, per recent ruling 21 yes  
Sac and Fox Reservation Brown County Kansas Single Facility In litigation Donipan County No exemptions, state can collect, per recent ruling 21 yes  
Prairie Band Potowatomi Jackson County Kansas Single Facility In litigation Shawnee and Potowatomi counties No exemptions, state can collect, per recent ruling 21 yes  
Chitimacha Reservation Saint Mary Parish Louisiana Single Facility Existing agreements Saint Martin Parish Tribal purchases for reservation usage are exempt 20 no  
Upper Sioux Reservation Yellow Medicine County Minnesota Single Facility Existing agreements Chippewa County Tribal purchases for certain activities exempt 20 yes  
Rocky Boy's Reservation Hill County Montana Single Facility Existing agreements Chouteau County No exemptions for individuals 27 yes  
Blackfeet Reservation Pndera counties Montana Multiple Facilities Existing agreements Glacier County No exemptions for individuals 27 yes  
Winnebago Nebraska Reservation Knox County Nebraska Single Facility Existing agreements Boyd and Cedar counties Tribal purchases for reservation usage are exempt 25.40 yes  
Snow Mountain Reservation Clark County Nevada Single Facility Existing agreements Nye County Tribal purchases for reservation usage are exempt 24 yes  
Washoe Reservation Douglas County Nevada Single Facility Existing agreements Carson County Tribal purchases for reservation usage are exempt 24 yes  
Duck Valley Reservation Elko County Nevada Single Facility Existing agreements Owyhee County, ID Tribal purchases for reservation usage are exempt 24 yes  
Pyramid Lake Reservation Washoe County Nevada Single Facility Existing agreements Pershing County Tribal purchases for reservation usage are exempt 24 yes  
Isleta Pueblo Reservation Bernalillo County New Mexico Single Facility No agreement Torrence County Tribal purchases for reservation usage are exempt 18 yes 4
Acomo Pueblo Cibola County New Mexico Single Facility No agreement Bernalillo County Tribal purchases for reservation usage are exempt 18 yes 4
Ramah Reservation Cibola County New Mexico Single Facility No agreement Bernalillo County Tribal purchases for reservation usage are exempt 18 yes 4
Mescalero Apache Reservation Otero County New Mexico Single Facility No agreement Lincoln County Tribal purchases for reservation usage are exempt 18 yes 4
Jemez Pueblo Sandoval County New Mexico Single Facility No agreement Los Alamos Tribal purchases for reservation usage are exempt 18 yes 4
San Ildefonso Pueblo Santa Fe County New Mexico Single Facility No agreement Taos County Tribal purchases for reservation usage are exempt 18 yes 4
Alleghany Reservation Cattaraugus County New York Multiple Facilities Not applicable Chautauqua County No exemption, but enforcement has been postponed 22.60 no 5
Cattaraugus Reservation Erie County New York Multiple Facilities Not applicable Chautauqua County No exemption, but enforcement has been postponed 22.60 no 5
Tuscarora Nation Niagara County New York Single Facility Not applicable Erie County No exemption, but enforcement has been postponed 22.60 no 5
St. Regis Reservation St. Lawrence County New York Multiple Facilities Not applicable Franklin County No exemption, but enforcement has been postponed 22.60 no 5
Cayuga Nation Seneca County New York Multiple Facilities Not Applicable Cayuga County No exemption, but enforcement has been postponed 22.60 no 5
Eastern Cherokee Reservation Jackson County North Carolina Multiple Facilities No agreement Swain County Tribal refunds available 24.45 no  
Devils Lake Sioux Reservation Eddy County North Dakota Multiple Facilities Active Negotiation Ramsey County Tribal governments Exempt, individuals are not 21 yes  
Turtle Mountain Reservation Rolette County North Dakota Multiple Facilities Active Negotiation Towner and Bottineau counties Tribal governments Exempt, individuals are not 21 yes  
Choctaw Nation 11 Counties in SE Oklahoma Oklahoma Multiple Facilities Active Negotiation Texas Tribal purchases for reservation usage are exempt 17 no  
Osage Reservation Osage County Oklahoma Multiple Facilities Existing agreements Pawnee County Tribal purchases for reservation usage are exempt 17 no  
Warm Springs Reservation Jefferson County Oregon Single Facility Active Negotiation Wasco County Refunds for purchases used on tribal lands 24 yes  
Pine Ridge Reservation Shannon County South Dakota Multiple Facilities No agreement Jackson County Tribal Schools exempt, judiciary-stipulated refund 22 yes 6
Cheyenne River Sioux Reservation Ziebach County South Dakota Single Facility No agreement Dewey County Tribal Schools exempt, judiciary-stipulated refund 22 yes 6
Uintah and Ouray Reservation Duchesne County Utah Single Facility Active Negotiation Uintah and Wastch counties Tribal agreements extending exemptions and refunds 24.75 yes  
Goshute Reservation Juab County Utah Single Facility Active Negotiation Tooele County Tribal agreements extending exemptions and refunds 24.75 yes  
Makah Reservation Clallam County Washington Multiple Facilities Existing agreements Jefferson County Tribal government vehicles, only 23 yes  
Port Gamble Reservation Kitsap County Washington Single Facility Existing agreements King County Tribal government vehicles, only 23 yes  
Port Madison Reservation Kitsap County Washington Single Facility Existing agreements King County Tribal government vehicles, only 23 yes  
Skokomish Reservation Mason County Washington Single Facility Existing agreements King County Tribal government vehicles, only 23. yes  
Spokane Reservation Stevens County Washington Multiple Facilities Existing agreements Lincoln County Tribal government vehicles, only 23 yes  
Forest County Potawatomi Reservation Forest County Wisconsin Single Facility Existing agreements Marinette County Tribal purchases for reservation usage are exempt 27.30 no  
Lac Courte Oreilles Ojibwa Reservation Sawyer County Wisconsin Single Facility Existing agreements Washburn County Tribal purchases for reservation usage are exempt 27.30 no  
Lac Du Flambeau Reservation Vilas County Wisconsin Single Facility Existing agreements Oneida and Iron counties Tribal purchases for reservation usage are exempt 27.30 no  
Wind River Reservation Fremont and Hot Springs counties Wyoming Single Facility No agreement Park County No exemptions 14 yes 7

* Motor fuel tax rates reported in cents.* Motor fuel tax rates reported in cents.

Notes:

  1. According to EDA documentation, many Inuit settlements include a retail service station, but none were on tribal lands comparable to areas in the contiguous 48-states.
  2. According to EDA documents, several tribal rancherias have commercial development plans that include service stations.
  3. The 9th Circuit affirmed Goodman Oil Co. v. Idaho State Tax Comm´n, 28 P.3d 996 (Idaho 2001) invalidating an Idaho legislative initiative to impose state fuel taxation on tribal sales.
  4. Interview with state representative confirmed that state had reached agreement with tribal entities.
  5. New York State was not included in the FTA survey.
  6. The Supreme Court rejected an appeal to hear a case from South Dakota.
  7. The State of Wyoming does have an existing agreement with tribal governments pertaining to tobacco sales.

Source: The Louis Berger Group, Inc.; FTA Survey of American Indian Issues; Puentes and Prince (2003)

Summary of Results
Statesa On-Reservation Sales Citizen Complaint Tribal Tax Compact Exemption or Refunds Ancillary to Gaming Reporting Issues
Alabama No No No No N/A No
Alaska Yes No Yes No N/A No
Arizona Yes Yes Yes Yes Yes Yes
Arkansas No No No No N/A No
California Yes No No Yes N/A No
Colorado Yes No No Yes N/A No
Connecticut Yes No No No Yes No
Delaware* No No No No N/A No
District of Columbia* No No No No N/A No
Florida Yes No No Yes N/A No
Georgia No No No No N/A No
Hawaii No No No No N/A No
Idaho Yes Yes No Yes N/A Yes
Illinois No No No No N/A No
Indiana* No No No No N/A No
Iowa Yes Yes No Yes N/A Yes
Kansas Yes Yes No No Yes Yes
Kentucky* No No No No N/A No
Louisiana Yes Yes Yes Yes N/A Yes
Maine No No No No N/A No
Maryland No No No No N/A No
Massachusetts No No No No N/A No
Michigan No No No No N/A No
Minnesota Yes No Yes Yes N/A Yes
Mississippi No No No No N/A No
Missouri* No No No No N/A No
Montana Yes No Yes No N/A No
Nebraska Yes Yes Yes Yes N/A Yes
Nevada Yes Yes Yes Yes N/A Yes
New Hampshire No No No No N/A No
New Jersey No No No No N/A No
New Mexico Yes Yes Yes Yes N/A Yes
New York Yes Yes No No N/A Yes
North Carolina Yes No No Yes N/A No
North Dakota Yes Yes No Yes N/A Yes
Ohio No No No No N/A No
Oklahoma Yes No Yes Yes N/A No
Oregon Yes No No Yes N/A No
Pennsylvania No No No No N/A No
Rhode Island* No No No No N/A No
South Carolina No No No No N/A No
South Dakota Yes Yes No No N/A Yes
Tennessee No No No No N/A No
Texas Unknown Yes No No N/A Yes
Utah Yes No No Yes N/A No
Vermont No No No No N/A No
Virginia No No No Yes N/A No
Washington Yes Yes Yes No N/A Yes
West Virginia No No No No N/A No
Wisconsin Yes Yes Yes Yes N/A Yes
Wyoming Yes No No Yes N/A No

Source: The Louis Berger Group, Inc.; FTA Survey of American Indian Issues; Primary Review of State Statute

States marked with an asterisk explicitly stated to the FTA survey researchers that no tribal sales occurred within the state. Reporting issues indicate instances wherein tax representatives reported to FTA, unless otherwise indicated in Section 2 interviews.

 

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