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Live Webinar

90-minute live streaming program
  • October 14
  • 1:00 - 2:30 pm EST

Taxation Issues When Conducting Business With Native American Tribes

October 14

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.

Learning Objectives

  • You will be able to identify key tax issues related to doing business in Native American land.
  • You will be able to recognize tax opportunities and challenges in economic development in Native American land.
  • You will be able to define Native American land, reservation and trust land and understand their relevance to application of federal, state and tribal taxes.
  • You will be able to describe the impact of legal incidence of a tax on its applicability or preemption in different types of transactions.

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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

Live Webinar Registration

  • AIPB 1.5
     
  • This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
     
  • 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 State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. 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.
     
  • NH MCLE 1.5
     
  • NH MCLE does not approve or accredit CLE activities for the NH Minimum CLE requirement. Lorman Education Services believes this course meets the requirement of NH Supreme Court Rule 53 and may qualify for CLE credit(s). Program Length: 90 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.
     
  • NV CLE 1.5
     
  • This program has been approved by the Nevada Board of Continuing Legal Education for 1.5 CLE hours.
     
  • 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 program has been approved by the Mandatory Continuing Legal Education Board of Vermont for 1.5 hours of CLE credit.
     
  • WI CLE 1.5
     
  • This program has been approved by the Board of Bar Examiners for 1.5 hours for use toward the Wisconsin Mandatory CLE requirement.
     
  • 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).
     
  • CAPP/CAPA
     
  • This is an IAPP qualifying continuing education activity.
     
  • CPE 1.8 including Taxes 1.8
     
  • Lorman Education Services is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its web site: https://www.nasbaregistry.org/cpas/complaints. For more information regarding administrative policies such as complaint and refund, please contact our offices at 866-352-9539. CPE Credit: Maximum Credit Hours: 1.8 each session (based on a 50 minute credit hour). You must attend at least 50 minutes to obtain credit. Field of Study: Taxes for 1.8 hours. Prerequisite: . Level of Knowledge: Intermediate. Teaching Method: Seminar/Lecture. Advance Preparation: None. Delivery Method: Group Internet Based. Please refer to the information in this brochure for outline, course content and objectives. Upon completion of this course, you will receive a certificate of attendance. Final approval of a course for CPE credit belongs with each state's regulatory board. Please note: In order to receive CPE credit for this course you MUST use the streaming audio option, as well as enable and complete the required progress checks.
     

Who should attend?

This live webinar is designed for accountants, CPAs, controllers, accounting managers, accounts payable professionals, CFOs, tax managers and officers, presidents, vice presidents, bookkeepers, enrolled agents, and attorneys.

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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

Kelly S. Croman

Marine View Ventures, Inc.

  • 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?

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.

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Product ID: 407857
Published 2020
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