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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: 06-Dec-2016