The tax base for most tribes is extremely limited. Tribal members who live or work outside their tribe's reservation are already taxed directly by surrounding state governments and cannot pay tribal taxes. Tribal businesses are a critical part of fragile tribal economies, and should not be tapped as a source of cash for surrounding states. One government should not tax another. As a matter of fairness and common sense, we call upon Congress to use its plenary power to waive state taxes on Indian lands.
Tribes are distinct sovereign governmental entities.
States accept the sovereign authority of other states to establish their own tax laws. Likewise, the sovereign authority of tribal governments to establish their own tax laws should be recognized by state governments. States are not seeking to tax the revenues of neighboring states for sales to non-residents. Please contact our webmaster .