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.  As the population and 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.

In August 1990, the Cherokee Nation established the Cherokee Nation Tax Commission to raise revenues in a fair and efficient manner.  Then in the fall of 1992, the Cherokee Nation compacted with the State of Oklahoma.  Six years later, the Cherokee Nation Tax Commission began collecting 3 percent retail sales tax from retail smoke shops and other tribally owned businesses.

On January 15, 2001, the Cherokee Nation Tribal Council enacted the Cherokee Nation Motor Vehicle Licensing and Tax Code, LA#01-01.  In October of the same year, the Cherokee Nation Tag Office opened its doors. Then on September 30, 2002, the Cherokee Nation compacted with the State of Oklahoma on a motor-vehicle compact.