Tax Commission

It's purpose as set forth in the Cherokee Nation Tax code-"is to raise revenues in a fair and efficient manner, to enable the government of the Cherokee Nation to provide governmental services to citizens of the Cherokee Nation and to promote tribal economic development, self-sufficiency and a strong tribal government. As the population and the needs of the Cherokee Nation increase, with the resulting increase in the demand for governmental services partly as a result of increased employment and development with the Cherokee Nation, it is an appropriate exercise of the sovereign authority of the Cherokee Nation to require those earning income or possessing wealth in Cherokee Country as defined herein to share in the costs of such governmental services."

Tax Commission History

The Cherokee Nation Tax Commission was established in August of 1990.

Tax Revenues

Tax Revenues FY 1990 – 2002

Business License - Eligibility Requirements

Eligibility Requirements for Business License

Tobacco Licensing Division - Eligibility Requirements

Requirements for Tobacco Licensing

Sovereign Authority

In accordance with two United States Supreme Court decisions; Oklahoma Tax Commission vs. Citizen Band Potawatomi Indian Tribe of Oklahoma and Sac & Fox Nation vs. Oklahoma Tax Commission, 508 U.S. 114 (1993), the Cherokee Nation, as a sovereign, federally recognized Indian tribe, has the power and authority to