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File #: 12-146    Version: Name:
Type: Legislative Act Status: Passed
File created: 11/15/2012 In control: TRIBAL COUNCIL
On agenda: 12/10/2012 Final action: 12/10/2012
Enactment date: 12/9/2012 Enactment #: LA-52-12
Title: AN ACT AMENDING LEGISLATIVE ACT 03-09 AND TITLE 68 CHAPTER 3 OF THE CHEROKEE NATION CODE ANNOTATED - SALES TAX; AMENDING THE ACT TO PROVIDE VETERAN'S ASSISTANCE TO VETERANS WHO ARE CHEROKEE NATION CITIZENS ONLY BUT CONTINUTING EXEMPTIONS FOR ONE HUNDRED PERCENT (100%) PERMANENTLY DISABLED VETERANS FOR ALL VETERANS
Sponsors: Tina Glory Jordan, Chuck Hoskin Jr.
Indexes: Tax
Code sections: Title 68 - Revenue and Taxation
Attachments: 1. LA-52-12
Related files: 12-086
Title
AN ACT AMENDING LEGISLATIVE ACT 03-09 AND TITLE 68 CHAPTER 3 OF THE CHEROKEE NATION CODE ANNOTATED - SALES TAX; AMENDING THE ACT TO PROVIDE VETERAN'S ASSISTANCE TO VETERANS WHO ARE CHEROKEE NATION CITIZENS ONLY BUT CONTINUTING EXEMPTIONS FOR ONE HUNDRED PERCENT (100%) PERMANENTLY DISABLED VETERANS FOR ALL VETERANS
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 who are enrolled citizens of the Cherokee Nation 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 certain non-profits Also, exempt from this tax are sales of tangible personal property or services to veterans who are enrolled citizens of the Cherokee Nation who have been honorably discharged from active service in any branch of the Armed Forces of the United States, 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 the eligible ...

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