Oklahoma Tax Commission v. Sac & Fox Nation
| Oklahoma Tax Comm'n v. Sac & Fox Nation | |
|---|---|
| Argued March 23, 1993 Decided May 18, 1993 | |
| Full case name | Oklahoma Tax Commission v. Sac & Fox Nation |
| Citations | 508 U.S. 114 (more) 113 S. Ct. 1985; 124 L. Ed. 2d 30; 1993 U.S. LEXIS 3135 |
| Case history | |
| Prior | 967 F.2d 1425 (10th Cir. 1992) |
| Holding | |
| 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, allotted lands, or dependent Indian communities. | |
| Court membership | |
| |
| Case opinion | |
| Majority | O'Connor, joined by unanimous |
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, allotted lands, or dependent Indian communities.
The Sac and Fox Nation is an Indian (Native American) tribe that governs itself under the Indian Self-Determination Act and imposes taxes based on that authority. The State of Oklahoma sought to impose income and motor vehicle taxes on tribal members. The tribe brought suit to prevent the state from imposing those taxes.
Both the Tenth Circuit Court of Appeals and the Supreme Court held that Oklahoma, without a clear authorization from Congress, was prohibited from imposing taxes on tribal members in Indian country. This case, together with several other cases, are known as the "Oklahoma tax cases" in Native American case law.