Tribal-State Tax Agreements

What tax agreements does Michigan have with tribes?

Michigan has specific provisions for entering into tax agreements with federally recognized tribes within the state. According to MCLA 205.30c, the state's treasurer or someone they choose can make an agreement with a tribe about state taxes. This agreement can talk about different types of taxes, like the sales tax, use tax, tobacco tax, fuel tax, and income tax, among others. 

There's also a rule (MCLA 205.30c) that makes some purchases exempted from state sales tax. This is if the sale is to a tribal member who lives in the area covered by the tribe's agreement, and the item is for personal use and mainly kept in that area. (MCLA 205.54aa).

These agreements are made to make sure that the tribe, its members, and any businesses working with them follow state tax laws, unless the agreement says otherwise. The agreements also talk about how to manage, collect, enforcement, and information disclosure between the state and the tribe (MCLA 205.30c).