Who is a tribal member?

Member

A person who is enrolled with the tribe upon whose territory an activity is taking place.

Spouse

The spouse of a tribal member, if the treatment of Washington Administrative Code (WAC) 458-20-192 does not conflict with tribal law, is a tribal member.

Corporation

Corporations or other entities owned by Indians. A state chartered corporation comprised solely of Indians is not subject to tax on business conducted in Indian country if all of the owners of the corporation are members of the tribe. The corporation is subject to tax on business conducted outside of Indian country, subject to the exception for treaty fishery activity. Also, partnerships or other entities comprised solely of tribal members of a tribe are not subject to tax on business conducted in Indian country.

Family members

In the event that the composition of a family includes a member who is not a member of the tribe the business will be considered as satisfying the "comprised solely" criteria if at least half of the owners are enrolled members of the tribe.

Example: A business entity is comprised of a mother who is a member of the Chehalis Tribe and her son who is a member of the Squaxin Island Tribe. When doing business together on the Chehalis reservation they will be considered as satisfying the "comprised solely" criteria because at least half the owners are enrolled members of the Chehalis Tribe.