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Sales to Native Americans or tribal councils by vendors located within the Town shall be deemed sales within the Town, unless all of the following conditions exist:

1. the vendor has properly accounted for such sales, in a manner similar to the recordkeeping requirements for out-of-Town sales; and

2. all of the following elements of the sale exist:

a. solicitation and placement of the order occurs on the reservation; and

b. delivery is made to the reservation; and

c. payment originates from the reservation. ((O)08-08, 04/16/2008)