Federal Tax Research 10th Edition by Roby Sawyers,William Raabe,Gerald Whittenburg,Steven Gill

Exercise 51

A tribal nation in Kansas is considering building a gas station to accommodate people traveling through their reservation. Before undergoing the considerable expense for construction, the tribe members want to know whether the fuel sold will be subject to state fuel taxes. This will make a difference in the profitability of the project. Is gasoline sold on a federally recognized reservation subject to the fuel tax imposed by Kansas