FAQs regarding Excise Taxes
Insights into what excise taxes for which Indian tribes or their tribal members may be liable, and the definitions of "essential services" and "essential government functions".
Notice 2006-65
Notice 2006-65 has been issued to provide information regarding new excise taxes and disclosure rules that target certain potentially abusive tax shelter transactions to which a tax-exempt entity is a party.
ITG Tax Kit
Forms, publications and information frequently requested by tribal governments.
Other Related Excise Tax FAQs
FAQs regarding Status of Tribes (Taxable vs. Nontaxable vs. Not Subject to Tax)
Insights into the different ways tribal entities can be structured and the tax implications of each; what constitutes a federally recognized tribe and the benefits of such; and the taxability of certain types of income to tribal members.