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Taxation Issues When Conducting Business With Native American Tribes

Learn about the tax issues and opportunities you need to know about when doing business with Native American tribes.

As Native American tribes continue to diversify their own economic activities both on and off Native American lands, a growing number of non-Native American companies in the United States and around the world recognize the untapped benefits of locating in Native American lands and doing business with tribes, tribally-owned enterprises and businesses owned by tribal members. These ventures present significant legal challenges along with unique opportunities, particularly in the area of taxation. This topic examines the key federal, state and tribal tax issues facing companies that work with Native American tribes and tribal enterprises, with practical insights into what taxes may apply under particular circumstances, and a discussion of tax incentives and planning considerations relating to economic development on tribal lands and ventures involving tribal enterprises.

Runtime: 89 minutes
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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Agenda

Terminology and Definitions

Sources of Law

Federal Tax Issues

  • Federal Tax Treatment of Tribes, Tribal Members and Tribal Enterprises
  • Incentives for Economic Development in Native American Land

State Tax Issues

  • Threshold Questions
    • What Type of Tax Is Involved?
    • Who Bears the Legal Incidence of the Tax?
    • Where Does the Transaction Occur?
  • State Sales and Excise Taxes
    • In Native American Land
    • Outside of Native American Land
    • At Native American Businesses
    • Entity Structure Options and Their Tax Consequences
    • Preemption and the Balancing Test
  • Property Tax
    • Real Property
    • Personal Property
    • Leasehold Improvements

Tribal Tax

  • Jurisdiction Over Members
  • Jurisdiction Over Non-Members

Managing Risk

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Credits

MP3 Download

  • Arizona CLE 1.5
     
  • CA MCLE 1.5
     
  • CT CLE 1.5
     
  • HI CLE 1.5
     
  • ME CLE 1.5
     
  • NJ CLE 1.8
     
  • VT CLE 1.5
     
  • WA CLE 1.5
     
  • WV MCLE 1.8
     
The CLE Code is ONLY a requirement when applying for CLE Credit in California (for participatory credit), Kansas, New Jersey or New York. Other states do not need to supply the CLE Code to apply for CLE credit.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

OnDemand Course

Applications have not yet been submitted for Delaware, Idaho, Kentucky, Ohio, Oklahoma, South Carolina, and Wyoming CLE for this course. However, if you are interested in obtaining CLE for any of the listed states or have any additional credit questions please email us at [email protected] or call us at 866-352-9540.

This course was last revised on October 14, 2020.

Call 1-866-352-9540 for further credit information.

  • AK CLE 1.5
     
  • Alaska attorneys may receive 1.5 hours of continuing legal education for completing this program. Please contact the Alaska Bar Association or go to www.alaskabar.org for details regarding reciprocity with other states.
     
  • AL CLE 1.5
     
  • This course or a portion thereof has been approved by the Alabama State Mandatory Continuing Legal Education Commission for a maximum of 1.5 hours credit.
     
  • AR CLE 1.5
     
  • This course has been approved for 1.5 hours of CLE by the Arkansas CLE Board.
     
  • Arizona CLE 1.5
     
  • The Arizona State Bar does not pre-approve or pre-certify MCLE programs. However, records of this program and attendance will be maintained by Lorman Education Services for auditing purposes. This activity may qualify for up to 1.5 hours toward your annual CLE requirement for the State Bar of Arizona.
     
  • CA MCLE 1.5
     
  • Lorman Business Center, LLC. is a State Bar of California approved MCLE sponsor and this course qualifies for 1.5 CLE hours of participatory credit.
     
  • CT CLE 1.5
     
  • Neither the Connecticut Judicial Branch nor the Commission on Minimum Continuing Legal Education approve or accredit CLE providers or activities. This course has been approved for CLE credit in jurisdictions aside from CT and therefore it automatically meets the content and delivery requirements in Connecticut. Credit is based on a 60 minute credit hour and shall be awarded as follows: 1.5 CLE credit(s).
     
  • HI CLE 1.5
     
  • This program was approved by the Hawaii State Board of Continuing Legal Education for 1.5 CLE credit hours.
     
  • IL CLE 1.5
     
  • This course was approved for a total of 1.5 hours of MCLE Credit by the Illinois MCLE Board.
     
  • ME CLE 1.5
     
  • This course has been approved by the State of Maine Board of Overseers of the Bar. Lawyers who complete this course shall receive 1.5 hours of CLE credit under M. Bar R. 12.
     
  • ND CLE 1.5
     
  • North Dakota CLE policy does not allow for pre-approval of any self-study courses. This course may qualify for up to 1.5 hours of CLE credit.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this Ondemand course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 89 Minutes.
     
  • NJ CLE 1.8
     
  • This program has been approved by the Board on Continuing Legal Education of the Supreme Court of New Jersey for 1.8 hours of total CLE credit.
     
  • PA CLE 1.5
     
  • This Distance Learning program has been approved by the Pennsylvania Continuing Legal Education Board for 1.5 hours of substantive law, practice and procedure CLE credit.
     
  • RI CLE 1.5
     
  • This program has been approved by the Rhode Island Mandatory Continuing Legal Education Commission for 1.5 hours of CLE credit.
     
  • VT CLE 1.5
     
  • This self-study program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hour(s) of CLE credit. Please note: Attorneys may only claim 6 credits per compliance period in this format. This course is considered "Non-Moderated Programming without Interactivity".
     
  • WA CLE 1.5
     
  • This program has been approved by the Washington State Board of Continuing Legal Education for 1.5 hours of A/V credit under the Law & Legal Procedure category.
     
  • WI CLE 1.5
     
  • This program qualifies for 1.5 hour(s) of ondemand CLE through the WI Board of Bar Examiners.
     
  • WV MCLE 1.8
     
  • This program has been approved by the West Virginia State Bar MCLE Commission for 1.8 MCLE hours.
     
  • Enrolled Agents 1.0
     
  • This program qualifies for 1.0 hours of Continuing Education Credit for enrolled agents under Treasury Department Circular #230 Section 10.6(g).
     

To earn each credit Lorman offers through the OnDemand learning platform, you need to watch 100% of the program. Also, for certain credits you will need to fulfill additional requirements which will be displayed on the "credits" tab when viewing the course.

This program does NOT qualify, nor meet the National Standard for NASBA accreditation.

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Why Lorman?

Over 33 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.

Faculty

Kelly S. Croman-Neelands

Kelly S. Croman-Neelands

Marine View Ventures, Inc.

Kelly S. Croman

  • Serves as general counsel for Marine View Ventures, Inc., a tribally chartered corporation of the Puyallup Tribe of Indians in Washington State that operates six gas station/convenience stores, two carwashes, a cardlock fueling facility, and a marina, and manages manage a variety of industrial and commercial properties on the Puyallup Reservation, including lands in the City of Tacoma, City of Fife, Port of Tacoma, and unincorporated Pierce County
  • Has spent more than 21 years as in-house counsel to tribal governments and their economic development agencies
  • Previously served as in-house counsel with the Confederated Tribes of the Chehalis Reservation and was in-house counsel with the Squaxin Island Tribe for nearly 10 years, where her work included an emphasis on governmental relations, tax, economic development, gaming and employment issues, as well as other areas of tribal and federal American Indian law; served another two years as CEO of Island Enterprises, Inc., the economic development arm of the Squaxin Island Tribe
  • Led tribal efforts working with the Governor’s Office and state agencies to secure passage by the Washington State Legislature of cigarette tax compact legislation in 2001 and fuel tax compact legislation in 2007 and negotiated the first compacts under both laws
  • Successfully litigated fuel tax incidence case, Squaxin Island Tribe et al. v. Washington State Department of Licensing
  • Former chair of the Washington State Bar Association's Indian Law Section and former Chair and current board member emeritus of the National Intertribal Tax Alliance
  • Frequently speaks to national and regional audiences on a wide variety of tribal tax, economic development and American Indian law issues
  • J.D. degree, University of Washington School of Law; Master of Public Administration degree, The Evergreen State College
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Why Lorman?

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Product ID: 407857
Published 2020
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