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

03-13-2024 Tax Commission Meeting Agenda

197.1 KB / Created March 1, 2024 / Updated November 19, 2025

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

12-13-2023 Tax Commission Meeting Minutes

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

Meeting minutes for the December 13th, 2023 Tax Commission meeting.

12-13-2023 Tax Commission Meeting Agenda

34.8 KB / Created December 5, 2023 / Updated November 19, 2025

Meeting agenda for the December 13th, 2023 Tax Commission meeting.

09-13-2023 Tax Commission Meeting Minutes

153.8 KB / Created January 16, 2024 / Updated November 19, 2025

Meeting minutes for the September 13th, 2023 Tax Commission meeting.

09-13-2023 Tax Commission Meeting Agenda

34.3 KB / Created September 5, 2023 / Updated November 19, 2025

Meeting agenda for the September 13th, 2023 Tax Commission meeting.

06-14-2023 Tax Commission Meeting Minutes

218.4 KB / Created September 14, 2023 / Updated November 19, 2025

Meeting minutes for the June 14th, 2023 Tax Commission meeting.

06-16-2023 CNTC Proposed Amendment Rules & Regulations

306 KB / Created June 16, 2023 / 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, 07-17-2023

06-14-2023 Tax Commission Meeting Agenda

36.8 KB / Created June 5, 2023 / Updated November 19, 2025

Meeting agenda for the June 14th, 2022 Tax Commission meeting.

03-08-2023 Tax Commission Meeting Minutes

66.9 KB / Created June 16, 2023 / Updated November 19, 2025

Meeting minutes for the March 8th, 2022 Tax Commission meeting.

03-08-2023 CNTC Proposed Amendment Rules & Regulations

717.8 KB / Created March 13, 2023 / 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 5 pm, 04-06-2023

Updated November 26, 2025