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

12-11-2024 Tax Commission Meeting Agenda

24.1 KB / Created December 3, 2024 / Updated November 19, 2025

Meeting agenda for the December 11th, 2024 Tax Commission meeting.

9-11-2024 Tax Commission Meeting Minutes

111.9 KB / Created December 16, 2024 / Updated November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the September 11, 2024 meeting.

09-12-2024 Notice Of Proposed CNTC Rules and Regulations

172.7 KB / Created September 12, 2024 / Updated November 19, 2025

In accordance with CNAdmProcAct, Anyone is welcome to review and comment, by sending your comments to tammy-guinn@cherokee.org no later than 5pm 10-11-2024

09-11-2024 Tax Commission Meeting Agenda

59.6 KB / Created September 3, 2024 / Updated November 19, 2025

Meeting agenda for the September 11th, 2024 Tax Commission meeting.

Mason Treat Act FAQ

102.9 KB / Created September 11, 2024 / Updated November 19, 2025

Starting Sept. 1, 2024, new law “The Mason Treat Act” takes effect. If you live in Oklahoma, any car purchased requires you to pre-register before you purchase

6-18-2024 Tax Commission Meeting Minutes - Draft

1.3 MB / Created June 18, 2024 / Updated November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes, June 18, 2024, “DRAFT”

06-12-2024 CNTC Proposed Amendment Rules & Regulations

156.5 KB / Created June 13, 2024 / Updated November 19, 2025

In accordance with CNAdmProcAct, Anyone is welcome to review and comment, by sending your comments to tammy-guinn@cherokee.org no later than 5pm, 07-12-2024

06-12-2024 Tax Commission Meeting Agenda

47.7 KB / Created June 5, 2024 / Updated November 19, 2025

Meeting agenda for the June 12th, 2024 Tax Commission meeting.

3-13-2024 Tax Commission Meeting Minutes - Draft

671.2 KB / Created March 21, 2024 / Updated November 19, 2025

Meeting minutes for the March 13th, 2024 Tax Commission meeting.

03-14-2024 CNTC Proposed Amendment Rules & Regulations

161.5 KB / Created March 14, 2024 / Updated November 19, 2025

In accordance with CNAdmProcAct, Anyone is welcome to review and comment, by sending your comments to tammy-guinn@cherokee.org no later than 5pm, 04-11-2024

Updated November 26, 2025