Frequently Asked Questions (FAQs)
Does the Office of the Navajo Tax Commission issue tax exemption forms?
No, the Office of the Navajo Tax Commission does not have the authority to exempt any person or company from any Navajo tax laws. Only the Navajo Nation Council, the governing legislative body of the Navajo Nation, has the authority to waive any type of tax laws.
If I am a Navajo Tribal member and own/operate a business on the Navajo Nation, do I still need to pay Navajo taxes?
Yes, Navajo taxes do not exempt tribal members.
What is a Non-Taxable Transaction Certificate (NTTC) and how do I get one?
Under the Sales Tax the Office of the Navajo Tax Commission issues NTTCs in two cases: 1) For construction activity, a general contractor applies to us for a NTTC to issue to their subcontractors/suppliers. 2) In the case of a sale for resale (wholesale transaction), a retailer of goods or services applies to us for a NTTC to issue to their vendors.
The application is available on this website under Sales Tax.
If I am a business located outside the Navajo Nation and sell goods or services to customers located within The Navajo Nation, am I subject to Navajo Sales Tax?
Yes, as long as the transfer of ownership of the product or provision of the service takes place within the Navajo Nation.
Does the Office of the Navajo Tax Commission assist Navajo Tribal members to file Federal Income Tax (IRS) forms?
No, the Office of the Navajo Tax Commission deals only with Navajo Nation taxes.
Does the Office of the Navajo Tax Commission assist Navajo Tribal members to obtain state sales tax exemption forms for vehicle purchases off the reservation?
No, the Office of the Navajo Tax Commission does not issue these forms.
As far as we know, this type of form exists for the State of Arizona at:
http://www.azdor.gov/LinkClick.aspx?fileticket=hc4pFioHWp4%3d&tabid=264&mid=868
For all other states, we recommend you to research their tax websites at:
New Mexico: http://www.tax.state.nm.us/
Utah: http://tax.utah.gov/
Colorado: http://www.revenue.state.co.us/tps_dir/home.asp