These frequently asked questions and answers are provided for general information only and should not be cited as any type of legal authority. They are designed to provide the user with information required to respond to general inquiries. Due to the uniqueness and complexities of Indian law and Federal tax law, it is imperative to ensure a full understanding of the specific question presented, and to perform the requisite research to ensure a correct response is provided. Are Indian tribes required to pay excise taxes? How are Indian tribes like state and local governments when it comes to excise taxes? What are "essential services" or "essential government functions"? Do tribal members pay excise tax the same as any other United States taxpayers? Do Indian tribal governments have any obligations for leaking underground storage tanks in terms of federal taxes?