Washington DOR Issues Tax Guidance on Tribal Firework Sales

DOR's memo, issued on Monday, is here.  An excerpt:

Sales of fireworks delivered to the tribe’s citizens are exempt from sales tax; however, when sales are made to non-Indians from the tribal fireworks vendor, those sales are subject to sales tax.

The memo signals that the state intends to give greater attention to the taxation of fireworks sales to non-Indians this summer.