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.
