ccc@cherokee.org

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."

Tobacco Rules and Regulations	Tobacco Rules and Regulations of the Cherokee Nation Tax Commission
Motor Vehicle Rules and Regulations	Motor Vehicle Rules and Regulations of the Cherokee Nation Tax Commission
Cherokee Nation Tag Office	Cherokee Nation citizens living within the Cherokee Nation’s 14-county jurisdictional area will now be able to purchase tribal car tags.
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

	Contents
Tax Commission History Tax Revenues Business License - Eligibility Requirements Tobacco Licensing Division - Eligibility Requirements Sovereign Authority