Policy Basics: Taxes in Indian Country. Part 1 – Individual Tribal Members

Few people understand the nuances of how taxes work in Indian Country. As a result, taxation authority in Indian Country has been one of the most litigated issues between tribes, states, and local governments. Furthermore, there is much misinformation and many missed opportunities for innovative and mutually beneficial inter-governmental collaborations that respect tribal sovereignty. 

This is the first in a series of MBPC Policy Basics reports on taxes in Indian Country. This report provides a brief overview of the taxes that individual Indians in Montana pay. Part 2 will focus on tribal governments and the taxes they pay and assess. Part 2 will also review the state-tribal revenue sharing agreements made between the seven reservation governments and the Montana Departments of Revenue and Transportation. 

Here is the full report – Policy Basics: Taxes in Indian Country. Part 1 – Individual Tribal Members.