About the Tax Commission
The purpose of 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 of the Cherokee Nation and to promote tribal economic development, self-sufficiency and a strong tribal government.
Tobacco Wholesale Licensing
Every wholesaler of tobacco products, prior to establishing any place of business, warehouse, or wholesale outlet for the sale of tobacco products in Cherokee country, must first apply for and receive from the Commission a wholesale tobacco license.
Tobacco Retail Licensing
Every person must first apply for and receive from the Commission a retail sales license prior to establishing any place of business or outlet for the retail sale, including mail order sales, of goods, products, or services on land defined as Cherokee country.
Business Licensing
Every retail business enterprise must apply for and receive from the commission a retail sales license prior to establishing any place of business or retail outlet for the sale of products on restricted tribal lands.
Motor Vehicle Licensing
Cherokee Nation citizens living within the Cherokee Nation’s 14-county jurisdictional area can register and license their vehicle, motorcycle or personal watercraft through the Cherokee Nation.
Office Location and Hours
The Cherokee Nation Tax Commission is located 3 mines south of Tahlequah on U.S. highway 62, behind the Restaurant of the Cherokees."
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