Frequently Asked Questions
Do I need to register with the Oneida Indian Nation Department of Taxation?
If you will be making sales on Nation Land that are subject to sales tax, you must register with the Nation Department of Taxation and obtain a Certificate of Authority at least 5 days before you begin business. The Certificate of Authority gives you the right and obligation to collect Nation sales tax on your taxable sales.
How often you sell or how much you charge for goods and services does not usually determine whether you need to register with the Nation Department of Taxation. For example, if you sell taxable items at an event on Nation Land, such as Turning Stone, only once a year, you are still required to register, and to collect and remit sales tax.
What does it mean to be doing business on Nation Lands?
Nation Land is land owned by the Oneida Indian Nation within Madison and Oneida County acknowledged as the reservation of the Oneida Nation in Article II of the 1794 Treaty of Canandaigua between the Nation and the United States of America. See http://www.tax.ny.gov/bus/st/oneida_map.htm. Nation Land includes, without limitation, Turning Stone Resort Casino and SavOn properties. If you are conducting business and making taxable sales on Nation Lands, you are subject to Oneida Indian Nation taxes and the Nation’s Tax Rules. See http://www.tax.ny.gov/pdf/notices/n15_2.pdf
Do I remit the sales tax collected on Nation Land to the Nation, NYS or both?
Because of a 2013 agreement between the Nation, New York State and Madison and Oneida Counties, any person or entity doing business on Nation Land is required to collect and remit Nation sales taxes to the Oneida Indian Nation Department of Taxation instead of the New York State Department of Taxation and Finance. You, therefore, should not collect or remit any sales taxes on sales made on Nation land to New York State or any county in New York State. See http://www.tax.ny.gov/pdf/notices/n15_2.pdf
What sales are taxable?
Generally, sales of tangible personal property (in other words, something that you can see and touch) and certain services are subject to sales tax when sold and delivered or performed on Nation Land. If you have questions on whether or not your business activity requires you to be registered to collect and remit sales tax, please contact the Nation Department of Taxation, at (315) 366-9393 or at firstname.lastname@example.org.
How do I register?
To register with the Nation Department of Taxation and apply for a Certificate of Authority, you must complete either the Application for Exhibitor's License and Certificate of Authority or the Application for Retail License and Certificate of Authority (which form to use is discussed below). To complete the application, go to the Oneida Indian Nation Tax Portal at www.oneidanationtax.com and create an account. Please see the home page for how to get started
Your application will be processed and, if approved, we will email your Certificate of Authority to you at the address you provide. You cannot make any taxable sales on Nation Land until you receive your Certificate of Authority.
Which application do I use?
You can apply for either an Exhibitor License and Certificate of Authority (Form OTD-17.1) or a Retail License and Certificate of Authority (Form OTD-17). The type of Certificate of Authority you need is based on how you plan to operate.
An Exhibitor License and Certificate of Authority can be used when you plan to make sales on Nation Land less than 4 specific events in a calendar year. For example, if you make sales at a show or entertainment event, such as a craft show, antique show, consumer event or sporting event only once during the calendar year, you should apply for an Exhibitor License and Certificate of Authority. You will need to apply for an Exhibitor License and Certificate of Authority for each specific event within the calendar year. Upon conclusion of such event the Exhibitor License and Certificate of Authority issued to you by the Nation Department of Taxation will automatically expire.
You should apply for a Retail License and Certificate of Authority if you will be making taxable sales on Nation Land 4 or more times throughout the calendar year.
If you are not sure which application to complete, you can contact the Nation Department of Taxation for assistance at (315) 366-9393 or email@example.com.
What if I have multiple locations?
If you will have multiple locations on Nation Land you only need to register with the Nation Department of Taxation once, but you should display a copy of your Certificate of Authority at each location.
If you plan to operate multiple businesses with separate Employer Identification Numbers (EINs) (not just multiple locations), you must have a Certificate of Authority for each separate business located on Nation Land, and you need to file an application for a separate Certificate of Authority for each business.
What do I do with my Certificate of Authority?
You must prominently display your Certificate of Authority at your place of business, including additional locations. If you have no permanent physical location, you can attach it to your truck, cart, wagon, stand, or other vehicle or facility from which you conduct business. You may be subject to a penalty if you fail to properly display your Certificate of Authority.
Where can I get another copy of my Certificate of Authority?
If you are already registered with the Department of Taxation but need a duplicate copy of your Certificate of Authority because the original was misplaced or destroyed, you can email us at firstname.lastname@example.org or call us at (315) 366-9393 to request a new Certificate.
Can I transfer my Certificate of Authority?
A Certificate of Authority cannot be transferred or assigned. If you are buying an existing business, or taking over the ownership of a business, you must apply for your own Certificate of Authority. You cannot use the Certificate of Authority issued to the previous owner.
What happens if I don’t register?
If you are required to register with the Nation Department of Taxation but fail to do so and you operate a business without a valid Certificate of Authority, you will be subject to a penalty. The maximum penalty for operating a business on Nation Land without a valid Certificate of Authority is up to $500 for the first day business is conducted on Nation Land without a valid Certificate of Authority plus up to $200 for each subsequent day up to a maximum penalty of $10,000.
What if I cease doing business?
If you cease doing business on Nation Land, you must return your Certificate of Authority to the Nation Department of Taxation, along with your final sales tax return, to:
Oneida Indian Nation Department of Taxation
Director of Department of Taxation
2037 Dream Catcher Plaza
Oneida, New York 13421
If you file your final return online, return your Certificate of Authority under separate cover.
How do I remit sales taxes to the Nation Department of Taxation?
You must remit sales taxes to the Nation Department of Taxation using a Nation’s sales and use tax return. Your return and any required schedules are used to report your business activity on Nation Land. Use them to report your gross sales, your total non-taxable and exempt sales, your purchases on which you are required to pay Nation use tax, and the total amount of the credits you are claiming on the return. You will also report the amount of your purchases that are subject to Nation tax. You must compute the amount of Nation sales and use tax you must remit with the return.
Which Sales Tax form do I file and where can I find them?
Form OST-808 – Oneida Indian Nation Sales and Use Tax Return – used by Exhibitors
Form OST-809 – Oneida Indian Nation Sales and Use Tax Return – used by Retailers
Form OST-810 – Oneida Indian Nation Sales and Use Tax Return for Part-Quarterly (Monthly) Filers – used by Retailers
Form OAU-11 – Application for Credit or Refund of Sales or Use Tax – both Exhibitors and Retailers
These forms can be completed online, through the Oneida Indian Nation tax Portal at www.oneidanationtax.com.
When are sales taxes due to the Nation?
Nation sales taxes and returns are due monthly. The monthly tax period starts on the first day of each calendar month for which you are required to file a return, and ends on the last day of the same calendar month. Your return is due no later than the 20th day of the calendar month immediately following the calendar month of the tax period. (For example, your return for the tax period January 1, 2015 to January 31, 2015 is due no later than February 20, 2015, or the next business day if the due date falls on a Saturday, Sunday or Federal holiday.)
You must remit any Nation tax due, including any tax that you have not yet collected from purchasers on sales occurring during the filing period. You must remit the Nation tax due on or before the due date. Late filing or late remittances will subject you to penalties and interest. In addition, a bad check or failed electronic withdrawal fee may be imposed for any amount due that is returned without payment.
Where do I file my tax returns and remit my Nation sales taxes?
You may file the sales tax return and remit the sales and use tax online, through the Oneida Indian Nation tax Portal at www.oneidanationtax.com. Log into your account, and complete the eForm you will be filing (Form OST 808, 809, or 810.) Payments can be made as an ACH debit to your account.
What if there is no tax due for the month?
You must file a Nation sales and use tax return indicating that you had no taxable income for the month on time with the Nation Department of Taxation, even if you have no Nation tax due during the filing period.
What if my sales and use tax return is late or I fail to file a sales and use tax return?
If you fail to file a Nation sales and use tax return on time, penalty and interest are calculated on the amount of Nation tax due. A penalty, in the minimum amount of $50, will be imposed whether or not there is any tax due. Therefore, it is very important that you know the dates by which your Nation returns must be filed, and that you remit any Nation tax due on time. See the Instructions to Oneida Indian Nation Sales Tax Return Forms for further information regarding computation of penalties and interest.