ITG FAQ #3 Answer - What are "essential services" or "essential government functions"?

Essential services or essential government functions are basically services that would normally be provided by a tribe to its members. IRC section 7871(e) states that the term "essential governmental function" shall not include any function which is not customarily performed by State and local governments with general taxing powers. The statutory interpretations of what constitutes essential services and essential government functions have continued to evolve, with court cases addressing these concepts.

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