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 governmental services to citizens of the Cherokee Nation, and to promote tribal economic development, self-sufficiency, and a strong tribal government.
Businesses must apply for and receive from the commission a retail sales license prior to establishing any place of business restricted tribal lands.
Each business involving the wholesale sale of tobacco within the Cherokee Nation must receive a license from the Tax Commission.
Each business involving retail sales of tobacco within the Cherokee Nation must receive a license from the Tax Commission.
