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

04-09-2020 Tax Commission Meeting Minutes

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

Meeting minutes from the April 9th, 2020 special emergency meeting.

03-11-2020 Tax Commission Meeting Minutes

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

Meeting minutes from the March 11th, 2020 meeting.

RT:07-7-700-SALES TO MINORS

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

CNTC Proposed Amendment Rules & Regs:RT:07-7-700-SALES TO MINORS. Submit comments to tlatta@cherokee.org no later than 5 pm, 7-28-20.

06-30-2020 Tax Commission Special Emergency Meeting Agenda

25.8 KB / Created June 27, 2020 / Updated November 19, 2025

Special Emergency Meeting agenda for the June 30, 2020 Tax Commission meeting.

06-10-2020 Tax Commission Meeting Cancelled

734.4 KB / Created June 11, 2020 / Updated November 19, 2025

The June 10th, 2020 Tax Commission meeting is cancelled - Will be rescheduled for June 24th, 2020.

05-15-2020 Tax Commission Special Emergency Meeting Agenda

29.1 KB / Created May 5, 2020 / Updated November 19, 2025

Special Emergency Meeting agenda for the May 15, 2020 Tax Commission meeting.

05-04-2020 Tax Commission Special Emergency Meeting Agenda

27 KB / Created May 1, 2020 / Updated November 19, 2025

Special Emergency Meeting agenda for the May 4, 2020 Tax Commission meeting.

04-09-2020 Tax Commission Special Emergency Meeting Agenda

27.7 KB / Created April 8, 2020 / Updated November 19, 2025

Special Emergency Meeting agenda for the April 9, 2020 Tax Commission meeting.

03-11-2020 Tax Commission Meeting Agenda

70.2 KB / Created March 3, 2020 / Updated November 19, 2025

Meeting agenda for the March 11, 2020 Tax Commission meeting.

12-11-2019 Tax Commission Meeting Minutes

160.1 KB / Created December 30, 2019 / Updated November 19, 2025

Draft - Meeting minutes from the December 11th, 2019 meeting.

Updated November 26, 2025