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Because Native Americans are technically part of a state, they are required to pay federal and state income taxes. The only exception is when an Indian both works and lives on a reservation. In that case, Indians are exempt from state income taxes. Native Americans are likewise exempt from paying state taxes on gaming revenue. [27]
McClanahan v. Arizona State Tax Comm'n, 411 U.S. 164 (1973), was a case in which the Supreme Court of the United States holding that Arizona has no jurisdiction to impose a tax on the income of Navajo Indians residing on the Navajo Reservation if their income is wholly derived from reservation sources. [1]
All tribal plates in South Dakota are issued by the state. There are nine tribes recognized. All nine have non-graphic, tax exempt plates beginning with a tribe-specific prefix, for use on official vehicles. Seven of the nine tribes also have graphic plates available for private vehicles.
The taxes on improvements to the land however were a different matter. Under the Indian Reorganization Act, 25 U.S.C. § 465, land acquired for tribes is to be held in trust for the tribe by the United States Department of the Interior and is exempt from state property taxes, including those that New Mexico sought for improvements to the land ...
The Civil War forged the U.S. into a more centralized and nationalistic country, fueling a "full bore assault on tribal culture and institutions", and pressure for Native Americans to assimilate. [3] In the Indian Appropriations Act of 1871, Congress prohibited any future treaties. This move was steadfastly opposed by Native Americans. [3]
This is a list of U.S. Supreme Court cases involving Native American Tribes.Included in the list are Supreme Court cases that have a major component that deals with the relationship between tribes, between a governmental entity and tribes, tribal sovereignty, tribal rights (including property, hunting, fishing, religion, etc.) and actions involving members of tribes.
Oklahoma Tax Commission v. Sac & Fox Nation, 508 U.S. 114 (1993), was a case in which the Supreme Court of the United States held that absent explicit congressional direction to the contrary, it must be presumed that a State does not have jurisdiction to tax tribal members who live and work in Indian country, whether the particular territory consists of a formal or informal reservation ...
Oklahoma Tax Commission v. United States, 319 U.S. 598 (1943), was a case in which the Supreme Court of the United States held that Indian land that Congress has exempted from direct taxation by a state is also exempt from state estate taxes.