Tax Commission

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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.

Requirements

• Individual must own or lease restricted Indian land.
• The land must be located within the jurisdictional boundaries of the Cherokee Nation.
• The applicant must be a Cherokee Nation tribal citizen.
• The land must be held in trust by the United States of America for the benefit of the Cherokee Nation.
• The applicant must have an application form on file with the Cherokee Nation Tax Commission.
• The applicant must have TERO or Commission certification status of the proposed site.
• The applicant must provide a map and photographs of the proposed site.
• The applicant must provide specifications or photographs of store and warehouse.
• The applicant must have documents reflecting the restricted status of the proposed site (if it is a lease)
• The applicant must obtain any additional consents, representations, and waivers as required by the commission.
• The applicant must obtain a lease application if applicable.
• The applicant must provide a non-refundable application fee.