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

12-08-2021 Tax Commission Meeting Minutes - Final

89.8 KB / Created March 15, 2022 / Updated November 19, 2025

Meeting minutes for the December 8th, 2021 Tax Commission meeting.

03-09-2022 Tax Commission Meeting Minutes - Draft

750.3 KB / Created March 15, 2022 / Updated November 19, 2025

Meeting minutes for the March 9th, 2022 Tax Commission meeting.

03-09-2022 Tax Commission Meeting Agenda

33.7 KB / Created February 25, 2022 / Updated November 19, 2025

Meeting agenda for the March 9th, 2022 Tax Commission meeting.

12-17-2021 Notice Of Proposed CNTC Rules and Regulations

339.5 KB / Created December 17, 2021 / 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, 01-14-2021

12-08-2021 Tax Commission Meeting Minutes - Draft

876.5 KB / Created December 9, 2021 / Updated November 19, 2025

Meeting minutes for the December 8th, 2021 Tax Commission meeting.

09-15-2021 Tax Commission Meeting Minutes - Final

123.2 KB / Created December 9, 2021 / Updated November 19, 2025

Meeting minutes for the September 15th, 2021 Tax Commission meeting.

12-08-2021 Tax Commission Meeting Agenda

31.3 KB / Created November 29, 2021 / Updated November 19, 2025

Meeting agenda for the December 8th, 2021 Tax Commission meeting.

09-15-2021 Tax Commission Meeting Minutes - Draft

451 KB / Created October 6, 2021 / Updated November 19, 2025

Meeting minutes for the September 15th, 2021 Tax Commission meeting.

09-16-21 CNTC Proposed Amendment Rules & Regulations

345.1 KB / Created October 15, 2021 / 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,10-15-21

09-15-2021 Tax Commission Special Meeting Agenda

31.8 KB / Created September 1, 2021 / Updated November 19, 2025

Meeting agenda for the September 15th, 2021, Tax Commission meeting - Rescheduled.

Updated November 26, 2025