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`issues/economic-
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`Taxation
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`Taxation
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`“The power to tax transactions occurring on trust lands and
`signi(cid:215)cantly involving a tribe or its members is a fundamental
`attribute of sovereignty.” - Washington v. Confederated Tribes of
`Colville Indian Reservation, U.S. Supreme Court (1980).
`
`In order to fully participate as members of the American family of
`governments, to build a better future for tribal nations, and positively
`impact rural and regional economies, tribal governments need tax
`revenue. Exactly like other governments, tax revenue is essential to
`sustained tribal investments in education, law enforcement, health
`care, and other government functions. However, in the area of tribal
`taxation at the local level, state governments have steadily
`encroached upon tribal jurisdiction. At the same time, tribes have
`continually worked to develop new tax models to support their
`communities (e.g., instituting hotel excise taxes, severance taxes,
`gasoline taxes, etc. and creating tribal tax codes and tax
`commissions).
`
`Often, these two approaches have come into con(cid:216)ict with one
`Consultation (/policy-
`issues/tribal-
`another. Because of this power struggle, Indian tax law is primarily
`governance/consultation/consultation)
`the result of judicial decisions, as well as agreements and/or compacts
`made at the state and local level.
`
`Emergency Management
`(/policy-issues/tribal-
`governance/emergency-
`management)
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`Federal Recognition
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`governance/federal-
`recognition)
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`governance/homeland-
`security)
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`governance/international-
`issues)
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`governance/public-safety-
`and-justice)
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`Taxation (/policy-
`issues/tribal-
`governance/taxation)
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`State Tribal Relations
`(/policy-issues/tribal-
`governance/state-tribal-
`relations)
`
`Focusing speci(cid:215)cally on these taxation issues, NCAI, in conjunction
`with a group of tribal leaders and technical experts, has developed a
`tribal taxation strategy that af(cid:215)rms tribal sovereignty and seeks to
`place tribes in a more favorable position to pursue economic and
`community development projects.
`
`In general, tribal governments lack parity with states, local
`governments, and the federal government in exercising taxing
`authority. For example, tribes are unable to levy property taxes
`because of the trust status of their land, and they generally do not
`levy income taxes on tribal members. Most Indian reservations are
`plagued with disproportionately high levels of unemployment and
`poverty, not to mention a severe lack of employment opportunities.
`As a result, tribes are unable to establish a strong tax base structured
`around the property taxes and income taxes typically found at the
`local state government level. To the degree that they are able, tribes
`use sales and excise taxes, but these do not generate enough revenue
`to support tribal government functions.
`
`Compounding tribes’ inability to establish a strong tax base, current
`federal policy makes it dif(cid:215)cult for tribes to utilize tax-exempt
`(cid:215)
`i
`i
`ll
`il bl
`f d h
`
`SRMT 2102 - Pg. 1
`MYLAN PHARMACEUTICALS V. ALLERGAN
`IPR2016-01128
`
`
`
`•
`
`About Tribes (/about-tribes)
`
`•
`
`Get Involved (/get-involved)
`
`•
`
`Policy Research Center (/policy-research-center)
`
`Search NCAI
`
`Community & Culture
`(/policy-
`issues/community-and-
`culture)
`
`Economic Development
`& Commerce (/policy-
`issues/economic-
`development-
`commerce)
`
`Education, Health &
`Human Services
`(/policy-
`issues/education-
`health-human-services)
`
`Land & Natural
`Resources (/policy-
`issues/land-natural-
`resources)
`
`Tribal Governance
`(/policy-issues/tribal-
`governance)
`
`Budget and Approprations
`(/policy-issues/community-
`and-culture/budget-
`appropriations)
`
`Census (/policy-
`issues/economic-
`development-
`commerce/census)
`
`Home
`
`Policy Issues
`
`Tribal Governance
`
`Taxation
`
`Taxation
`
`“The power to tax transactions occurring on trust lands and
`signi(cid:215)cantly involving a tribe or its members is a fundamental
`attribute of sovereignty.” - Washington v. Confederated Tribes of
`Colville Indian Reservation, U.S. Supreme Court (1980).
`
`In order to fully participate as members of the American family of
`governments, to build a better future for tribal nations, and positively
`impact rural and regional economies, tribal governments need tax
`revenue. Exactly like other governments, tax revenue is essential to
`sustained tribal investments in education, law enforcement, health
`care, and other government functions. However, in the area of tribal
`taxation at the local level, state governments have steadily
`encroached upon tribal jurisdiction. At the same time, tribes have
`continually worked to develop new tax models to support their
`communities (e.g., instituting hotel excise taxes, severance taxes,
`gasoline taxes, etc. and creating tribal tax codes and tax
`commissions).
`
`Often, these two approaches have come into con(cid:216)ict with one
`Consultation (/policy-
`issues/tribal-
`another. Because of this power struggle, Indian tax law is primarily
`governance/consultation/consultation)
`the result of judicial decisions, as well as agreements and/or compacts
`made at the state and local level.
`
`Emergency Management
`(/policy-issues/tribal-
`governance/emergency-
`management)
`
`Federal Recognition
`(/policy-issues/tribal-
`governance/federal-
`recognition)
`
`Homeland Security
`(/policy-issues/tribal-
`governance/homeland-
`security)
`
`International Issues
`(/policy-issues/tribal-
`governance/international-
`issues)
`
`Public Safety and Justice
`(/policy-issues/tribal-
`governance/public-safety-
`and-justice)
`
`Taxation (/policy-
`issues/tribal-
`governance/taxation)
`
`State Tribal Relations
`(/policy-issues/tribal-
`governance/state-tribal-
`relations)
`
`Focusing speci(cid:215)cally on these taxation issues, NCAI, in conjunction
`with a group of tribal leaders and technical experts, has developed a
`tribal taxation strategy that af(cid:215)rms tribal sovereignty and seeks to
`place tribes in a more favorable position to pursue economic and
`community development projects.
`
`In general, tribal governments lack parity with states, local
`governments, and the federal government in exercising taxing
`authority. For example, tribes are unable to levy property taxes
`because of the trust status of their land, and they generally do not
`levy income taxes on tribal members. Most Indian reservations are
`plagued with disproportionately high levels of unemployment and
`poverty, not to mention a severe lack of employment opportunities.
`As a result, tribes are unable to establish a strong tax base structured
`around the property taxes and income taxes typically found at the
`local state government level. To the degree that they are able, tribes
`use sales and excise taxes, but these do not generate enough revenue
`to support tribal government functions.
`
`Compounding tribes’ inability to establish a strong tax base, current
`federal policy makes it dif(cid:215)cult for tribes to utilize tax-exempt
`(cid:215)
`i
`i
`ll
`il bl
`f d h
`
`SRMT 2102 - Pg. 1
`MYLAN PHARMACEUTICALS V. ALLERGAN
`IPR2016-01128
`
`
`
`(cid:215)nancing options generally available to states to fund the
`construction of government infrastructure. In addition, other federal
`tax incentives meant to promote economic development projects on
`tribal lands seem to bene(cid:215)t non-Indian businesses already doing
`business in Indian country, while doing little to attract new businesses
`or to bene(cid:215)t tribally owned businesses. These policies negatively
`impact economic growth in Indian Country and the effect is felt by
`entire regional economies.(cid:98)
`
`Resolutions
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`governance/taxation/news)
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`NCAI President Keel's Prepared
`Remarks at 2011 NCAI Mid Year
`Conference
`(/news/articles/2011/06/15/ncai-
`president-keel-s-prepared-
`remarks-at-2011-ncai-mid-year-
`conference)
`Jun 15, 2011
`
`Equitable Treatment for Tribal
`Nations in Congressional Tax
`Reform
`(/resources/resolutions/equitable-
`treatment-for-tribal-nations-in-
`congressional-tax-reform)
`Jun 15, 2017
`
`Requesting Agencies to Comply
`with the Tribal General Welfare
`Exclusion Act, PL 113-168, by
`Recognizing the Treatment of
`Income for Purposes of Bene(cid:215)ts
`Eligibility
`(/resources/resolutions/requesting-
`agencies-to-comply-with-the-
`tribal-general-welfare-exclusion-
`act-pl-113-168-by-recognizing-
`the-treatment-of-income-for-
`purposes-of-bene(cid:215)ts-eligibility)
`Jun 15, 2017
`
`Support for Passage by Congress
`of HR 4943, Tribal Tax and
`Investment Reform Act of 2016,
`or Passage of Similar Legislation
`in the 115th Congress
`(/resources/resolutions/support-
`for-passage-by-congress-of-hr-
`4943-tribal-tax-and-investment-
`reform-act-of-2016-or-passage-
`of-similar-legislation-in-the-
`115th-congress)
`Sep 16, 2016
`
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`National Congress of American Indians
`(NCAI)
`Embassy of Tribal Nations
`1516 P Street NW, Washington, DC 20005
`Phone: (202) 466-7767, Fax: (202) 466-7797
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`RT @NCAIPRC: SDPI outcomes -
`winning strategy in the fight against
`diabetes - reauthorize now!
`#SDPI2017 https://t.co/wwSb9wL31m
`about 19 hours ago
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`Copyright © 2001-2017 National Congress of American Indians. Website made possible by the generous support of the W.K. Kellogg Foundation (http://www.wkkf.org/). Learn more about our supporters
`(/about-ncai/our-supporters).
`
`SRMT 2102 - Pg. 2
`MYLAN PHARMACEUTICALS V. ALLERGAN
`IPR2016-01128
`
`
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