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

09-24-2019 Tax Commission Meeting Minutes

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

Final - Meeting minutes from the September 24th, 2019 meeting.

Cherokee Nation Rules & Regs MV:01-2-237

47.9 KB / Created September 25, 2019 / Updated November 19, 2025

Anyone is welcome to review and comment, by sending your comments to tlatta@cherokee.org no later than 5:00 pm, 10/24/2019.

06-12-2019 Tax Commission Meeting Agenda

31.6 KB / Created June 12, 2019 / Updated November 19, 2025

Meeting agenda for the June 12, 2019 Tax Commission meeting.

05-01-2019 Tax Commission Meeting Minutes

169.3 KB / Created May 1, 2019 / Updated November 19, 2025

Meeting minutes from the 12/8/2019 meeting.

03-13-2019 Tax Commission Meeting Agenda

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

Meeting agenda for the March 13, 2019 Tax Commission meeting.

12-12-2018 Tax Commission Meeting Minutes

165.4 KB / Created December 12, 2018 / Updated November 19, 2025

Meeting minutes from the September 12, 2018 Tax Commission meeting.

Proposed Rules and Regulations

114.6 KB / Created May 8, 2019 / Updated November 19, 2025

06-09-2021 Tax Commission Meeting Minutes - Draft

80.5 KB / Created June 21, 2021 / Updated November 19, 2025

Meeting minutes for the June 9th, 2021 Tax Commission meeting.

06-9-2021 Tax Commission Meeting Agenda

32.8 KB / Created May 28, 2021 / Updated November 19, 2025

Meeting agenda for the June 9, 2021 Tax Commission meeting.

03-10-2021 Tax Commission Meeting Minutes - Draft

779.4 KB / Created March 18, 2021 / Updated November 19, 2025

Meeting minutes from the March 10th, 2021 Tax Commission meeting.

Updated November 26, 2025