Tax Commission

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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. 

• Rules and Regulations of the Cherokee Nation Tax Commission

Business Licensing

Businesses must apply for and receive from the commission a retail sales license prior to establishing any place of business restricted tribal lands.

Tobacco Wholesale Licensing

Each business involving the wholesale sale of tobacco within the Cherokee Nation must receive a license from the Tax Commission.

Tobacco Retail Licensing

Each business involving retail sales of tobacco within the Cherokee Nation must receive a license from the Tax Commission.