U.S. Department of Transportation
Federal Highway Administration
1200 New Jersey Avenue, SE
Washington, DC 20590
202-366-4000
State | Firms | Sales and Receipts | Firms (Paid Employees) | Sales and Receipts | Employees | Payroll |
---|---|---|---|---|---|---|
Alabama | 46 | 14,155 | 28 | 13,517 | 118 | 1,152 |
Alaska | 21 | D | 10 | 39,575 | 388 | 12,985 |
Arizona | 43 | 20,715 | 37 | D | 100 to 249 | D |
Arkansas | 30 | 89,729 | 16 | 87,163 | 421 | 4,631 |
California | 33 | D | 24 | D | 100 to 249 | D |
Colorado | 22 | D | 2 | D | 100 to 249 | D |
Connecticut | 5 | D | 0 | 0 | 0 | 0 |
Delaware | 0 | 0 | 0 | 0 | 0 | 0 |
District of Columbia | 0 | 0 | 0 | 0 | 0 | 0 |
Florida | 14 | D | 9 | D | 100 to 249 | D |
Georgia | 50 | 8,799 | 10 | 7,294 | 46 | 1,115 |
Hawaii | 0 | 0 | 0 | 0 | 0 | 0 |
Idaho | 7 | D | 7 | D | 20 to 99 | D |
Illinois | 59 | 23,334 | 9 | D | 20 to 99 | D |
Indiana | 62 | 57,940 | 38 | 56,684 | 229 | 3,923 |
Iowa | 13 | D | 13 | D | 20 to 99 | D |
Kansas | 20 | 141,030 | 15 | D | 250 to 499 | D |
Kentucky | 29 | 10,572 | 13 | 8,426 | 39 | 408 |
Louisiana | 12 | D | 5 | 151,526 | 389 | 10,551 |
Maine | 2 | D | 2 | D | 20 to 99 | D |
Maryland | 31 | 38,674 | 25 | D | 100 to 249 | D |
Massachusetts | 30 | 15,366 | 8 | 14,325 | 50 | 1,444 |
Michigan | 18 | 9,215 | 9 | D | 0 to 19 | D |
Minnesota | 28 | D | 8 | D | 100 to 249 | D |
Mississippi | S | S | S | S | S | S |
Missouri | 1 | D | 1 | D | 0 to 19 | D |
Montana | 11 | D | 0 | 0 | 0 | 0 |
Nebraska | 0 | 0 | 0 | 0 | 0 | 0 |
Nevada | 6 | D | 6 | D | 20 to 99 | D |
New Hampshire | 1 | D | 1 | D | 0 to 19 | D |
New Jersey | S | S | S | S | S | S |
New Mexico | S | S | S | S | S | S |
New York | 120 | 41,517 | 21 | 28,857 | 87 | 2,039 |
North Carolina | 163 | 163,982 | 102 | 159,768 | 508 | 11,175 |
North Dakota | S | S | S | S | S | S |
Ohio | 32 | 277,927 | 13 | 276,413 | 443 | 17,483 |
Oklahoma | 194 | 128,263 | 92 | 115,597 | 521 | 7,752 |
Oregon | 34 | D | 11 | D | 20 to 99 | D |
Pennsylvania | 17 | D | 9 | D | 0 to 19 | D |
Rhode Island | S | S | S | S | S | S |
South Carolina | S | S | S | S | S | S |
South Dakota | 48 | D | 3 | 3,691 | 20 | 145 |
Tennessee | 27 | 5,964 | 1 | D | 0 to 19 | D |
Texas | 99 | 132,605 | 42 | 127,934 | 318 | 9,284 |
United States | 1,853 | 2,136,531 | 865 | 2,043,281 | 6,936 | 157,133 |
Utah | 20 | D | 4 | D | 20 to 99 | D |
Vermont | 42 | D | 42 | D | 250 to 499 | D |
Virginia | 27 | D | 3 | D | 0 to 19 | D |
Washington | 5 | D | 5 | D | 0 to 19 | D |
West Virginia | 13 | D | 11 | 34,084 | 171 | 3,580 |
Wisconsin | 13 | 22,219 | 10 | D | 20 to 99 | D |
Wyoming | 5 | D | 5 | D | 20 to 99 | D |
Note: Entries of "D" imply data suppression, as detailed in Census-provided documentation, while entries of "S" are unreported because of data quality concerns.
Source: US Census Bureau: Economic Census (1997)
Tribal Area Name | County | State | Facility Comments | FTA Reporting Status, 2002 | Neighboring Counties | Tax Exemption | Gas Tax Rate* | Gastax revenue – highway spending linkage | Note |
---|---|---|---|---|---|---|---|---|---|
Not applicable | Not applicable | Alaska | Not applicable | Existing agreements | Not applicable | No exemptions | 8 | yes | 1 |
Fort Apache Reservation | Apache County | Arizona | Multiple Facilities | Existing agreements | Navajo County | Tribal exemption | 18 | yes | |
Fort McDowell Mohave-Apache Reservation | Maricopa County | Arizona | Single Facility | Existing agreements | Pinal County | Tribal exemption | 18 | yes | |
Hualapai Reservation | Mohave County | Arizona | Single Facility | Existing agreements | Coconino County | Tribal exemption | 18 | yes | |
Hopi Reservation | Navajo County | Arizona | Multiple Facilities | Existing agreements | Coconino County | Tribal exemption | 18 | yes | |
Gila River Reservation | Pinal County | Arizona | Single Facility | Existing agreements | Maricopa County | Tribal exemption | 18 | yes | |
Hoopa Valley Reservation | Humboldt County | California | Single Facility | No agreement | Trinity and Del Norte counties | No exemptions, except for non-HW uses | 18 | no | |
Chemehuevi Indian Reservation | San Bernadino County | California | Multiple Facilities | No agreement | Clark, NV and Mojave, AZ | No exemptions, except for non-HW uses | 18 | no | 2 |
Ute Mountain Reservation | Montezuma County | Colorado | Single Facility | No agreement | La Plata County | Tribal purchases for reservation usage are exempt | 22 | yes | |
Mashantucket Pequot Reservation | New London | Connecticut | Single Facility | No agreement | Windham County | Tribal purchases for reservation usage are exempt | 25 | no | |
Fort Hall Reservation | Bannock County | Idaho | Single Facility | In litigation | Bingham and Power counties | No exemptions | 26 | yes | |
Coeur D´Alene Reservation | Benewah County | Idaho | Single Facility | In litigation | Kootenai County | No exemptions | 26 | yes | 3 |
Nez Perce Reservation | Nez Perce County | Idaho | Single Facility | In litigation | Idaho County | No exemptions | 26 | yes | |
Sac and Fox Reservation | Tama County | Iowa | Single Facility | No agreement | Mashal County | Full refund for purchases used on tribal lands | 20 | yes | |
Iowa Reservation | Brown County | Kansas | Single Facility | In litigation | Donipan County | No exemptions, state can collect, per recent ruling | 21 | yes | |
Sac and Fox Reservation | Brown County | Kansas | Single Facility | In litigation | Donipan County | No exemptions, state can collect, per recent ruling | 21 | yes | |
Prairie Band Potowatomi | Jackson County | Kansas | Single Facility | In litigation | Shawnee and Potowatomi counties | No exemptions, state can collect, per recent ruling | 21 | yes | |
Chitimacha Reservation | Saint Mary Parish | Louisiana | Single Facility | Existing agreements | Saint Martin Parish | Tribal purchases for reservation usage are exempt | 20 | no | |
Upper Sioux Reservation | Yellow Medicine County | Minnesota | Single Facility | Existing agreements | Chippewa County | Tribal purchases for certain activities exempt | 20 | yes | |
Rocky Boy's Reservation | Hill County | Montana | Single Facility | Existing agreements | Chouteau County | No exemptions for individuals | 27 | yes | |
Blackfeet Reservation | Pndera counties | Montana | Multiple Facilities | Existing agreements | Glacier County | No exemptions for individuals | 27 | yes | |
Winnebago Nebraska Reservation | Knox County | Nebraska | Single Facility | Existing agreements | Boyd and Cedar counties | Tribal purchases for reservation usage are exempt | 25.40 | yes | |
Snow Mountain Reservation | Clark County | Nevada | Single Facility | Existing agreements | Nye County | Tribal purchases for reservation usage are exempt | 24 | yes | |
Washoe Reservation | Douglas County | Nevada | Single Facility | Existing agreements | Carson County | Tribal purchases for reservation usage are exempt | 24 | yes | |
Duck Valley Reservation | Elko County | Nevada | Single Facility | Existing agreements | Owyhee County, ID | Tribal purchases for reservation usage are exempt | 24 | yes | |
Pyramid Lake Reservation | Washoe County | Nevada | Single Facility | Existing agreements | Pershing County | Tribal purchases for reservation usage are exempt | 24 | yes | |
Isleta Pueblo Reservation | Bernalillo County | New Mexico | Single Facility | No agreement | Torrence County | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
Acomo Pueblo | Cibola County | New Mexico | Single Facility | No agreement | Bernalillo County | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
Ramah Reservation | Cibola County | New Mexico | Single Facility | No agreement | Bernalillo County | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
Mescalero Apache Reservation | Otero County | New Mexico | Single Facility | No agreement | Lincoln County | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
Jemez Pueblo | Sandoval County | New Mexico | Single Facility | No agreement | Los Alamos | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
San Ildefonso Pueblo | Santa Fe County | New Mexico | Single Facility | No agreement | Taos County | Tribal purchases for reservation usage are exempt | 18 | yes | 4 |
Alleghany Reservation | Cattaraugus County | New York | Multiple Facilities | Not applicable | Chautauqua County | No exemption, but enforcement has been postponed | 22.60 | no | 5 |
Cattaraugus Reservation | Erie County | New York | Multiple Facilities | Not applicable | Chautauqua County | No exemption, but enforcement has been postponed | 22.60 | no | 5 |
Tuscarora Nation | Niagara County | New York | Single Facility | Not applicable | Erie County | No exemption, but enforcement has been postponed | 22.60 | no | 5 |
St. Regis Reservation | St. Lawrence County | New York | Multiple Facilities | Not applicable | Franklin County | No exemption, but enforcement has been postponed | 22.60 | no | 5 |
Cayuga Nation | Seneca County | New York | Multiple Facilities | Not Applicable | Cayuga County | No exemption, but enforcement has been postponed | 22.60 | no | 5 |
Eastern Cherokee Reservation | Jackson County | North Carolina | Multiple Facilities | No agreement | Swain County | Tribal refunds available | 24.45 | no | |
Devils Lake Sioux Reservation | Eddy County | North Dakota | Multiple Facilities | Active Negotiation | Ramsey County | Tribal governments Exempt, individuals are not | 21 | yes | |
Turtle Mountain Reservation | Rolette County | North Dakota | Multiple Facilities | Active Negotiation | Towner and Bottineau counties | Tribal governments Exempt, individuals are not | 21 | yes | |
Choctaw Nation | 11 Counties in SE Oklahoma | Oklahoma | Multiple Facilities | Active Negotiation | Texas | Tribal purchases for reservation usage are exempt | 17 | no | |
Osage Reservation | Osage County | Oklahoma | Multiple Facilities | Existing agreements | Pawnee County | Tribal purchases for reservation usage are exempt | 17 | no | |
Warm Springs Reservation | Jefferson County | Oregon | Single Facility | Active Negotiation | Wasco County | Refunds for purchases used on tribal lands | 24 | yes | |
Pine Ridge Reservation | Shannon County | South Dakota | Multiple Facilities | No agreement | Jackson County | Tribal Schools exempt, judiciary-stipulated refund | 22 | yes | 6 |
Cheyenne River Sioux Reservation | Ziebach County | South Dakota | Single Facility | No agreement | Dewey County | Tribal Schools exempt, judiciary-stipulated refund | 22 | yes | 6 |
Uintah and Ouray Reservation | Duchesne County | Utah | Single Facility | Active Negotiation | Uintah and Wastch counties | Tribal agreements extending exemptions and refunds | 24.75 | yes | |
Goshute Reservation | Juab County | Utah | Single Facility | Active Negotiation | Tooele County | Tribal agreements extending exemptions and refunds | 24.75 | yes | |
Makah Reservation | Clallam County | Washington | Multiple Facilities | Existing agreements | Jefferson County | Tribal government vehicles, only | 23 | yes | |
Port Gamble Reservation | Kitsap County | Washington | Single Facility | Existing agreements | King County | Tribal government vehicles, only | 23 | yes | |
Port Madison Reservation | Kitsap County | Washington | Single Facility | Existing agreements | King County | Tribal government vehicles, only | 23 | yes | |
Skokomish Reservation | Mason County | Washington | Single Facility | Existing agreements | King County | Tribal government vehicles, only | 23. | yes | |
Spokane Reservation | Stevens County | Washington | Multiple Facilities | Existing agreements | Lincoln County | Tribal government vehicles, only | 23 | yes | |
Forest County Potawatomi Reservation | Forest County | Wisconsin | Single Facility | Existing agreements | Marinette County | Tribal purchases for reservation usage are exempt | 27.30 | no | |
Lac Courte Oreilles Ojibwa Reservation | Sawyer County | Wisconsin | Single Facility | Existing agreements | Washburn County | Tribal purchases for reservation usage are exempt | 27.30 | no | |
Lac Du Flambeau Reservation | Vilas County | Wisconsin | Single Facility | Existing agreements | Oneida and Iron counties | Tribal purchases for reservation usage are exempt | 27.30 | no | |
Wind River Reservation | Fremont and Hot Springs counties | Wyoming | Single Facility | No agreement | Park County | No exemptions | 14 | yes | 7 |
* Motor fuel tax rates reported in cents.* Motor fuel tax rates reported in cents.
Notes:
Source: The Louis Berger Group, Inc.; FTA Survey of American Indian Issues; Puentes and Prince (2003)
Statesa | On-Reservation Sales | Citizen Complaint | Tribal Tax Compact | Exemption or Refunds | Ancillary to Gaming | Reporting Issues |
---|---|---|---|---|---|---|
Alabama | No | No | No | No | N/A | No |
Alaska | Yes | No | Yes | No | N/A | No |
Arizona | Yes | Yes | Yes | Yes | Yes | Yes |
Arkansas | No | No | No | No | N/A | No |
California | Yes | No | No | Yes | N/A | No |
Colorado | Yes | No | No | Yes | N/A | No |
Connecticut | Yes | No | No | No | Yes | No |
Delaware* | No | No | No | No | N/A | No |
District of Columbia* | No | No | No | No | N/A | No |
Florida | Yes | No | No | Yes | N/A | No |
Georgia | No | No | No | No | N/A | No |
Hawaii | No | No | No | No | N/A | No |
Idaho | Yes | Yes | No | Yes | N/A | Yes |
Illinois | No | No | No | No | N/A | No |
Indiana* | No | No | No | No | N/A | No |
Iowa | Yes | Yes | No | Yes | N/A | Yes |
Kansas | Yes | Yes | No | No | Yes | Yes |
Kentucky* | No | No | No | No | N/A | No |
Louisiana | Yes | Yes | Yes | Yes | N/A | Yes |
Maine | No | No | No | No | N/A | No |
Maryland | No | No | No | No | N/A | No |
Massachusetts | No | No | No | No | N/A | No |
Michigan | No | No | No | No | N/A | No |
Minnesota | Yes | No | Yes | Yes | N/A | Yes |
Mississippi | No | No | No | No | N/A | No |
Missouri* | No | No | No | No | N/A | No |
Montana | Yes | No | Yes | No | N/A | No |
Nebraska | Yes | Yes | Yes | Yes | N/A | Yes |
Nevada | Yes | Yes | Yes | Yes | N/A | Yes |
New Hampshire | No | No | No | No | N/A | No |
New Jersey | No | No | No | No | N/A | No |
New Mexico | Yes | Yes | Yes | Yes | N/A | Yes |
New York | Yes | Yes | No | No | N/A | Yes |
North Carolina | Yes | No | No | Yes | N/A | No |
North Dakota | Yes | Yes | No | Yes | N/A | Yes |
Ohio | No | No | No | No | N/A | No |
Oklahoma | Yes | No | Yes | Yes | N/A | No |
Oregon | Yes | No | No | Yes | N/A | No |
Pennsylvania | No | No | No | No | N/A | No |
Rhode Island* | No | No | No | No | N/A | No |
South Carolina | No | No | No | No | N/A | No |
South Dakota | Yes | Yes | No | No | N/A | Yes |
Tennessee | No | No | No | No | N/A | No |
Texas | Unknown | Yes | No | No | N/A | Yes |
Utah | Yes | No | No | Yes | N/A | No |
Vermont | No | No | No | No | N/A | No |
Virginia | No | No | No | Yes | N/A | No |
Washington | Yes | Yes | Yes | No | N/A | Yes |
West Virginia | No | No | No | No | N/A | No |
Wisconsin | Yes | Yes | Yes | Yes | N/A | Yes |
Wyoming | Yes | No | No | Yes | N/A | No |
Source: The Louis Berger Group, Inc.; FTA Survey of American Indian Issues; Primary Review of State Statute
States marked with an asterisk explicitly stated to the FTA survey researchers that no tribal sales occurred within the state. Reporting issues indicate instances wherein tax representatives reported to FTA, unless otherwise indicated in Section 2 interviews.
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