Tax Commission

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.

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 miles south of Tahlequah on U.S. highway 62, behind the Restaurant of the Cherokees.

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.

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.

Veterans Sales Tax Exemption

Veterans are exempt from sales tax on all gross receipts or gross proceeds of all items of value or goods or services bought, sold, rented, leased or exchanged.