Examples of Tribal Tax Codes, Tax Agreements & Other Resources

Tribal Tax Codes

• Bay Mills Indian Community (Establishing a Tax Commission within the Tribal Court)
  
• Choctaw Tribal Tax Code
  
• Confederated Tribes of the Umatilla Indian Reservation
  
• Dry Creek Rancheria Band of Pomo Indians
  
• Ho-Chunk Nation
  
• Jamestown S’Klallam Tribe
  
• Kalispel Tribe of Indians (Fuel Tax Code)
  
• Mohegan Tribe
  
• Pokagon Band of Potawatomi Indians
  
• Rincon San Luiseno Band of Mission Indians
  
• Rosebud Sioux Tribe
  
• Sault Tribe of Chippewa Indians
  
• Sisseton-Wahpeton Sioux Tribe
  
• Southern Ute Indian Tribe (Severance Tax Code)
  
• Squaxin Island Indian Tribe
  
• Swinomish Indian Tribe (Tobacco Tax Code)
  
• Swinomish Indian Tribe (Utility Business Activity Tax)
  
• Warm Springs Tribe (Business Privilege Tax)
  
• White Mountain Apache
  
• Winnebago Tribe

IRS Tribal Government Resources

• IRS Tax Information for Indian Tribal Governments

State Tax Laws and Government Resource Sites Concerning Tribes

• Idaho State Tobacco Tax
  
• Washington State Legislature - Cigarette Tax Contracts - Eligible Tribes - Tax Rate
  
• Washington State Legislature - Cigarette Tax Agreement with Puyallup Tribe of Indians
  
• Washington State Legislature - Cigarette Tax Agreement - Yakama Nation
  
• Washington State Legislature - Timber Harvest Excise Tax Agreements
  
• Washington State Legislature - Timber Harvest Excise Tax Agreement - Quinault Nation
  
• Michigan Taxes - Department of Treasury - Tribal Resources
  
• Montana Department of Revenue Tribal/State Agreements
  
• North Dakota Tribal Tax Resources
  
• Oklahoma Tax Commission - Tobacco, Tobacco Products, and Cigarettes
  
• Oklahoma Tax Commission - Compact Tax Stamp Requirements & Rates
  
• Oklahoma Tax Commission - Reporting & Refund Requirements
  
• Oklahoma Tax Commission - Motor Fuel (see Section 710:55-4-118)

Tribal-State Tax Agreements

• Cigarette Tax Contract between the Jamestown S'Klallam Indian Tribe and the State of Washington
  
• Cigarette Tax Contract between the Squaxin Island Tribe and the State of Washington
  
• Cigarette Tax Contract between the Tulalip Tribes and the State of Washington
  
• Cigarette Tax Contract between the Upper Skagit Indian Tribe and the State of Washington
  
• South Dakota Department of Revenue – June 2011 Summary of Tribal-State Tax Agreements
  
• Fuel Tax Cooperative Agreement between Crow Tribe and State of Montana
  
• South Carolina State Code - Catawba Indian Nation & State of South Carolina Tax Agreement
  
• Cooperative Agreement between New Mexico Taxation and Revenue Department and Santa Fe Indian School, Inc.
  
• Tax Agreement Between the Grand Traverse Band of Ottawa and Chippewa Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Grand Traverse Band of Ottawa and Chippewa Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Grand Traverse Band of Ottawa and Chippewa Indians and the State of Michigan
  
• Grand Traverse Band of Ottawa and Chippewa Indians - Tax Agreement Map
  
• Tax Agreement Between the Bay Mills Indian Community and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Bay Mills Indian Community and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Bay Mills Indian Community and the State of Michigan
  
• Tax Agreement Between the Hannahville Indian Community and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Hannahville Indian Community and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Hannahville Indian Community and the State of Michigan
  
• Tax Agreement Between the Little River Band of Ottawa Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Little River Band of Ottawa Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Little River Band of Ottawa Indians and the State of Michigan
  
• Tax Agreement Between the Little Traverse Bay Bands of Odawa Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Little Traverse Bay Bands of Odawa Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Little Traverse Bay Bands of Odawa Indians and the State of Michigan
  
• Tax Agreement Between the Match-E-Be-Nash-She-Wish Band of Pottawatomi Indians and the State of Michigan
  
• Tax Agreement Between the Nottawaseppi Huron Band of Potawatomi Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the the Nottawaseppi Huron Band of Potawatomi Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Nottawaseppi Huron Band of Potawatomi and the State of Michigan
  
• Tax Agreement Between the Pokagon Band of Potawatomi Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Pokagon Band of Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Pokagon Band of Indians and the State of Michigan
  
• Tax Agreement Between the Saginaw Chippewa Indian Tribe of Michigan and the State of Michigan
  
• Tax Agreement Between the Sault Ste. Marie Tribe of Chippewa Indians and the State of Michigan
  
• First Amendment to the Tax Agreement Between the Sault Ste. Marie Tribe of Chippewa Indians and the State of Michigan
  
• Second Amendment to the Tax Agreement Between the Sault Ste. Marie Tribe of Chippewa Indians and the State of Michigan
  
• Sault Ste. Marie Tribe of Chippewa Indians Tax Agreement Resource Site

IRS Revenue Rulings

• Revenue Rulings Concerning Tribes or Tribal Members