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ITG FAQ #2 Answer-How are Indian tribes like state and local governments when it comes to excise taxes?

Indian tribes are like state and local governments when it comes to excise taxes in that they are exempt from many of these taxes. However, unlike states and local governments, the Constitution of the United States specifically refers to tribal governments as sovereign entities and, therefore, they are not subject to some of these taxes. State and local governments are exempt, as granted by the federal government.

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Page Last Reviewed or Updated: 11-Oct-2016