Section 35.01.02.091 - SALES TO INDIANS01.Sales to Indians. Indians make sales tax free purchases if these purchases are made within the boundaries of an Indian Reservation. The retailer will retain documentation supporting the fact that a buyer is an enrolled member of an Indian tribe. Presentation of an identification card issued by one (1) of the Indian tribes will be acceptable for this purpose.02.Records. The retailer will maintain records in support of these exempt sales. Any of the following methods are accepted by the Commission:a. Recording of the buyer's name and number from the buyer's tribal identification card on the sales slip.b. Recording the name and number from the buyer's tribal identification card on the cash register tape beside the record of the purchase.c. Completion of an exemption certificate recording the number from the buyer's tribal identification card.03.Sales of Motor Vehicles to Indians. See Rule 107 of these rules.Idaho Admin. Code r. 35.01.02.091