Legal Question in Tax Law in Oklahoma

Re: exemption

By "Muskogee people," you must be referring to members of the Muskogee tribe.

As I understand it, the sovereign immunities of the Indian nations do not extend to the individual tribal members. In other words, the exemption is that of the tribe itself. Therefore, if an individual's purchase is exempt by reason of the sovereign immunity of the tribe, the transaction must take place within the jurisdiction of the tribe, i.e., on Indian land. If an individual tribal member makes a purchase in his own right off Indian land, then a valid excise or sales tax will apply to the transaction. If an official of the tribe makes a purchase with tribal funds for the use of the tribe, then its sovereign status can be invoked to exempt it from levies imposed by other governments.

You may want to contact tribal attorneys or other tribal officials about this.

This response does not establish a lawyer-client relationship, which will require further arrangements. I will have no further involvement in this matter unless you contact me in person or by telephone and I accept your case.

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