A Boolean (yes/no) column can only be TRUE or FALSE and cannot be NULL. One way is to use a column of integer number data type with a ValidationRule property of:
Is Null Or (>=-1 And <=0)
A check box bound to this column in a form should have its TripleState property set to True (Yes). This allows it to be Null. This tallies with Codd's 3-way logic, TRUE, FALSE or MAYBE. While Codd does not explicitly express support of Nulls, as Date has
pointed out, his support for a 3-way logic does imply support of Null. Date does not.
However, what you are proposing is not really a 3-way logic in the sense that Codd meant. Your third option is N/A, which is a value. Null is not a value of course, but the absence of a value. So the use of an integer column in which Null is allowed to
represent N/A is something you will need to consider carefully. Many people would be happy with interpreting Null in this way, but I'd be cautious about it. Null is semantically ambiguous, so could be interpreted as ' don't know' rather than 'not applicable'.
It's your call, but I'd be happier with text values as Scott suggests.