Sales Tax (SALES)

    This tax of 5% applies to all retail sales within the Navajo Nation, and it replaces the Business Activity Tax for most sales.  It is very similar to state gross receipts taxes.  The tax is imposed on all sales of goods or services within the Navajo Nation, with the legal incidence on the seller and is generally passed on to the consumer.  Certain categories of sales are exempt from the tax.  The sales tax is a self-reporting tax, with quarterly returns due 45 days after the end of each calendar quarter