STORE OWNED BY ENROLLED MEMBER OF COLVILLE CONFEDERATED TRIBES AND LOCATED ON 'DEEDED LANDS' SALES TO NON-INDIANS.
1. An enrolled member of the Colville Confederated Tribes who owns a store located upon "deeded" lands within the confines of the reservation is obligated to collect the retail sales tax on sales if "deeded lands" mean land which has been allocated to an Indian and the alienation of which is in no way restricted or lands which have been sold to non-Indians.1/ 2. Same: Such Indian would be liable for the sales tax on sales made to Indians or non-Indians. 3. Same: Such Indian would be liable for payment of business and occupation tax and compensating tax.