Council of the Cherokee Nation - File #: 12-086

• File #: 12-086
• Version: 4
• Name: VETERAN'S SALES TAX EXEMPTION ACT OF 2012
• Type: Legislative Act
• Status: Passed
• File created: 6/12/2012
• In control: TRIBAL COUNCIL
• On agenda: 11/12/2012
• Final action: 11/20/2012
• Enactment date: 11/12/2012
• Enactment #: LA-43-12
• Title: AN ACT AMENDING LEGISLATIVE ACT 03-09 AND TITLE 68 CHAPTER 3 OF THE CHEROKEE NATION CODE ANNOTATED - SALES TAX; ADDING EXEMPTIONS FOR ONE HUNDRED PERCENT (100%) PERMANENTLY DISABLED VETERANS AND ALL VETERANS AND DEFINING WHAT NON-PROFITS ARE ELIGIBLE FOR THIS EXEMPTION
• Sponsors: Curtis Snell, Jodie Fishinghawk, Tina Glory Jordan, Frankie Hargis , Chuck Hoskin Jr. , Don Garvin, Janelle Fullbright, Lee Keener Jr., Meredith Frailey, Dick Lay, Cara Cowan Watts, David Walkingstick, Joe Byrd, Buel Anglen
• Indexes: Exemptions, Sales Tax
• Code sections: Title 68 - Revenue and Taxation
• Related files: 09-004, 12-146

Date	Ver.	Action By	Action	Result
11/20/2012	4	OFFICE OF THE CHIEF	Signed
11/13/2012	3	TRIBAL COUNCIL	Approved	Pass
10/25/2012	4	RULES COMMITTEE	Approved and Forwarded to Council	Pass
9/27/2012	2	RULES COMMITTEE	Tabled	Pass
8/30/2012	2	RULES COMMITTEE	Tabled	Pass
7/26/2012	1	RULES COMMITTEE	Tabled	Pass
6/28/2012	1	RULES COMMITTEE	Tabled	Pass

Title
AN ACT AMENDING LEGISLATIVE ACT 03-09 AND TITLE 68 CHAPTER 3 OF THE CHEROKEE NATION CODE ANNOTATED - SALES TAX; ADDING EXEMPTIONS FOR ONE HUNDRED PERCENT (100%) PERMANENTLY DISABLED VETERANS AND ALL VETERANS AND DEFINING WHAT NON-PROFITS ARE ELIGIBLE FOR THIS EXEMPTION
Body
BE IT ENACTED BY THE CHEROKEE NATION:

Section 1. Title and Codification

This act shall be known as the “Sales Tax Exemption Act of 2012” and codified as (Title) 68 (Section) 3 of the Cherokee Nation Code Annotated (CNCA).

Section 2. Purpose

The purpose of this Act is to exempt certain non-profit organizations, veterans, and all disabled veterans from Sales Tax.


Section 3. Substantive Provisions


A. The following sections of CNCA Title 68 shall be amended as follows:

§ 32. Tax Levy-Rate

There is hereby levied a sales tax of six percent (6%) on the gross receipts or gross proceeds of all items of value or goods or services bought, sold, rented, leased or exchanged, or any combination thereof, on all transactions on, through, by or with any business enterprise which is located on tribal lands. Exempt from this tax are sales to Oklahoma public schools, and to an organization certain non-profits which is exempt from taxation pursuant to the provisions of the Internal Revenue Code, 26 U.S.C., Section 501 (c)(3). Also, exempt from this tax are sales of tangible personal property or services to persons veterans who have been honorably discharged from active service in any branch of the Armed Forces of the United States, or Oklahoma National Guard, or Military Reserve and those veterans who have been certified by the United States Department of Veterans Affairs or its successor to be in receipt of disability compensation at the one-hundred-percent rate and the disability shall be permanent and have been sustained through military action or accident or resulting from disease contracted while in such active service; provided, sales for the benefit of the person to a spouse of ...