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

09-10-2025 Tax Commission Meeting Minutes

68.7 KB / Created November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the September 10, 2025 meeting.

06-11-2025 Tax Commission Meeting Minutes

215.8 KB / Created November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the June 11, 2025 meeting.

09-10-25 Tax Commission Meeting Agenda

36.4 KB / Created November 19, 2025

Meeting agenda for the September 10, 2025 Tax Commission meeting.

06-13-2025 CNTC Proposed Amendment Rules & Regulation

184.6 KB / Created November 19, 2025

In accordance with CNAdmProcAct, Anyone is welcome to review and comment, by sending your comments to tammy-guinn@cherokee.org no later than 5pm, 07-14-2025

03-12-2025 Tax Commission Meeting Minutes

94 KB / Created November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the March 12, 2025 meeting.

06-11-2025 Tax Commission Meeting Agenda

45.1 KB / Created November 19, 2025

Meeting agenda for the June 11, 2025 Tax Commission meeting.

12-11-2024 Tax Commission Meeting Minutes

119.5 KB / Created November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the December 11, 2024 meeting.

03-12-2025 CNTC Proposed Amendment Rules & Regulation

438.3 KB / Created November 19, 2025

In accordance with CNAdmProcAct, Anyone is welcome to review and comment, by sending your comments to tammy-guinn@cherokee.org no later than 5pm, 04-15-2025

03-12-2025 Tax Commission Meeting Agenda

64.8 KB / Created November 19, 2025

Meeting agenda for the March 15, 2025 Tax Commission meeting.

9-11-2024 Tax Commission Meeting Minutes

111.9 KB / Created November 19, 2025

Cherokee Nation Tax Commission Meeting Minutes for the September 11, 2024 meeting.

Updated January 28, 2026