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ITG FAQ #16 Answer-What types of tax might a tribal government address?

There are examples of tribes taxing railroad rights of way, operations of a railroad on tribal land, utility rights-of-way on tribal land, and others discussed in the court cases.

The Navajo Tax Code and regulations address the following types of tax:

  • Possessory Interest Tax
  • Business Activity Tax
  • Severance Tax
  • Tobacco Products Tax
  • Hotel Occupancy Tax
  • Fuel Excise Tax

The following are additional background information and Court cases:

  • Montana v. United States, 450 U.S. 544 (1981)
  • Merrion v. Jicarilla Apache Tribe, 455 U.S. 130 (1982)
  • Kerr-McGee Corp. v. Navajo Tribe, 471 U.S. 195 (1985)
  • Strate v. A-1 Contractors, 520 U.S. 438 (1997)
  • Burlington Northern R.R. Co. v. Blackfeet Tribe, 924 F.2d 899 (9th Cir. 1991), cert. denied, 505 U.S. 1212 (1992)
  • Atkinson Trading Co. v. Shirley, 210 F. 3d 1247 (10th Cir. 2000)
  • Big Horn County Elec. Co-op, Inc., v. Adam, 219 F. 3d 944 (9th Cir. 2000).

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Page Last Reviewed or Updated: 11-Dec-2013