Retail Sales Tax
What is the Tribal Retail Sales Tax (Code Chapter 23.05)?
The Port Gamble S’Klallam Tribe is implementing a retail sales tax. The rate will mirror Kitsap Couty’s retail sales tax rate of 9.2% and may be adjusted if the State or County makes changes to their sales tax.
When does the Tribal Retail Sales Tax go into effect?
January 1, 2026. Tribal Council enacted the new section of Title 23 in October 2025.
Where will the tax be charged?
The Tribe and all tribal entities will be required to collect a retail sales tax. This tax applies to all “retail sales” on reservation sold by the Tribe. Retail sales occur when people purchase goods and services, like food, beverages, hotel rooms, and more. The tax will mainly be seen at PGST-owned entities that sell retail items, like the Point Casino (and all its restaurants and bars), Gliding Eagle Market, and Eagle’s Nest Espresso.
Non-prepared foods (think groceries like eggs, milk, etc) are exempt, gas and marijuana sales.
Do PGST members have to pay the Tribal Retail Sales Tax?
No. PGST members are exempt from the Tribal Retail Sales Tax. PGST members do not have to pay tax, as long as they present a valid Tribal ID at the time of purchase. A Fishing ID will also be accepted.
Do vendors at events have to collect the Tribal Retail Sales Tax?
No. Vendors at events on the reservation or at PGST-owned businesses are exempt from collecting the Tribal Retail Sales Tax. This applies to Tribal and non-tribal vendors.
Are small businesses, not owned by PGST, operating on the reservation required to collect the Tribal Retail Sales Tax?
No. The Tribal Retail Sales Tax only applies to businesses owned and operated by PGST.
How will the money collected be used?
PGST is dedicated to ensuring the health, welfare, and economic success of its vibrant community through education and economic development, as well as the preservation and protection of the rich culture, traditions, language, homelands, and natural resources of the S’Klallam people. 100% of the revenue collected from the Tribal Retail Sales Tax will go to support this mission.