Taxation

Abstract

Abstract Operating a government is expensive. Taxation is one method governments rely on to raise the money they need to operate. People on Indian reservations, therefore, may find themselves being taxed by three governments: federal, state, and tribal. State governments, for instance, constantly try to impose their taxes on Indians and non-Indians in Indian country. Many tribes, too, have begun taxing people on, and activities occurring within, Indian country. Many courts have wrestled with these issues. This chapter explains which taxes may validly be imposed by the federal, state, and tribal governments in Indian country.