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

12-09-2020 Tax Commission Meeting Minutes - Final

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

Meeting minutes for the December 9, 2020. Tax Commission meeting.

12-9-20 Public Review

291.5 KB / Created December 31, 2020 / Updated November 19, 2025

CNTC Rules & Regulations for public review. Please send any comments to tlatta@cherokee.org no later than 5pm - 1/8/20

09-09-20 CNTC Meeting Minutes - Final

114.4 KB / Created December 31, 2020 / Updated November 19, 2025

09-09-20 CNTC Meeting Minutes - Final

CNTC Rules and Regulations for Public Review

1.7 MB / Created September 10, 2020 / Updated November 19, 2025

30 day public review-send any comments to tammy-latta@cherokee.org

09-09-2020 Tax Commission Meeting Agenda

38.8 KB / Created August 28, 2020 / Updated November 19, 2025

Meeting agenda for the September 09, 2020 Tax Commission meeting.

07-01-2020 Tax Commission Meeting Minutes - Final

43.6 KB / Created September 11, 2020 / Updated November 19, 2025

Final - meeting minutes from the July 1st, 2020 special emergency meeting.

06-24-2020 Tax Commission Meeting Minutes - Final

83.5 KB / Created September 11, 2020 / Updated November 19, 2025

Final meeting minutes from the June 24th , 2020 special emergency meeting

05-29-2020 Tax Commission Meeting Minutes

48.8 KB / Created June 29, 2020 / Updated November 19, 2025

Meeting minutes from the May 29th, 2020 special emergency meeting.

05-15-2020 Tax Commission Meeting Minutes

44.6 KB / Created June 29, 2020 / Updated November 19, 2025

Meeting minutes from the May 15th, 2020 special emergency meeting.

05-04-2020 Tax Commission Meeting Minutes

43.1 KB / Created June 29, 2020 / Updated November 19, 2025

Meeting minutes from the May 4th, 2020 special emergency meeting.

Updated November 26, 2025