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 services to Cherokee Nation citizens and promote tribal economic development, self-sufficiency and a strong tribal government.

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 tribal-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.

Public Notices

Cherokee Nation Tax Commission Rules & Regulations

319.5 KB / Created December 16, 2019 / Updated November 19, 2025

CNTC Proposed Amendment; Anyone is welcome to review and comment, by sending your comments to tlatta@cherokee.org no later than 5:00 pm, 01-10-20

12-11-2019 Tax Commission Meeting Agenda

47.5 KB / Created November 26, 2019 / Updated November 19, 2025

Meeting agenda for the December 11, 2019 Tax Commission meeting.

09-24-2019 Tax Commission Meeting Agenda

33.1 KB / Created September 10, 2019 / Updated November 19, 2025

Meeting rescheduled from 09-11-19 to 09-24-19 to comply with 10 day posting requirements.

Tax Commission Meeting for 09-11-2019 Canceled

726.1 KB / Created September 10, 2019 / Updated November 19, 2025

The scheduled meeting for 9-11-2019 has been canceled.

09-11-2019 Tax Commission Meeting Agenda

33.5 KB / Created September 3, 2019 / Updated November 19, 2025

Meeting agenda for the September 11, 2019 Tax Commission meeting.

06-12-2019 Tax Commission Meeting Minutes

86.9 KB / Created September 26, 2019 / Updated November 19, 2025

Meeting minutes from the June 12th, 2019, meeting.

04-24-2019 Tax Commission Meeting Minutes

143.4 KB / Created June 27, 2019 / Updated November 19, 2025

Final meeting minutes from the April 24th, 2019, meeting.

Proposed Amendments - Rules and Regulations

265.7 KB / Created June 24, 2019 / Updated November 19, 2025

Public review of changes to boat and motor rules and regulations.

Updated November 26, 2025