|
State Taxation
EXECUTIVE SUMMARY
Tribal governments are not subject
to state taxation on business activities conducted inside
Indian-owned lands. Also courts have generally recognized that all
land held in trust and located outside a reservation is exempt
from state taxation.
See Sac & Fox Nation,
508 US 124.
- Individual Tribal members
Individual tribal members are not
subject to state taxation for activities conducted inside
Indian-owned lands. For the exemption to apply to income taxes,
the individual Indian member must both live and work on the
reservation. Either a residence outside Indian-owned land or work
outside Indian-owned land is sufficient for state income taxation.
For other taxes, such as sales,
motor vehicle, and excise taxes, the location of the sale or
property is generally determinative.
The
National Congress of American Indians (http://www.ncai.org)
maintains a listing of individual tribes.
Click on the "Tribal Directory" tab on their web
site for a listing of tribes by BIA region as well as a list of
tribes maintaining their own web sites.
|
