page_title: Oklahoma Tax Commission v. Sac & Fox Nation
section_title: Opinion of the court
hierarchical_section_title: Oklahoma Tax Commission v. Sac & Fox Nation / Opinion of the court
caption_attribution_description: English: Sandra Day O'Connor, 1st Female Associate Justice of the Supreme Court of the United States
context_page_description: Oklahoma Tax Commission v. Sac & Fox Nation, 508 U.S. 114, was a case in which the Supreme Court of the United States held that absent explicit congressional direction to the contrary, it must be presumed that a State does not have jurisdiction to tax tribal members who live and work in Indian country, whether the particular territory consists of a formal or informal reservation, allotted lands, or dependent Indian communities.
  The Sac and Fox Nation is an Indian tribe that governs itself under the Indian Self-Determination Act and imposes taxes based on that authority. The State of Oklahoma sought to impose income and motor vehicle taxes on tribal members. The tribe brought suit to prevent the state from imposing those taxes.
  Both the Tenth Circuit Court of Appeals and the Supreme Court held that Oklahoma, without a clear authorization from Congress, was prohibited from imposing taxes on tribal members in Indian country. This case, together with several other cases, are known as the "Oklahoma tax cases" in Native American case law.
caption: Justice Sandra Day O'Connor, author of the unanimous opinion
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