Oklahoma Tax Commission v. Sac & Fox Nation facts for kids

Oklahoma Tax Comm'n v. Sac & Fox Nation
Supreme Court of the United States
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
Prior history	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 opinions
Majority	O'Connor, joined by unanimous

The case of Oklahoma Tax Commission v. Sac & Fox Nation was a very important decision made by the Supreme Court of the United States in 1993. It was about whether a state could collect taxes from members of a Native American tribe. The Court decided that states usually cannot tax tribal members who live and work on their tribal lands. This is true unless the United States Congress clearly says they can.

What Was This Case About?

This case was a disagreement between the State of Oklahoma and the Sac & Fox Nation. The Sac & Fox Nation is a Native American tribe. They have the right to govern themselves. This right comes from a law called the Indian Self-Determination Act.

Who Are the Sac & Fox Nation?

The Sac & Fox Nation is a self-governing Native American tribe. They have their own government and laws. Part of their self-governance includes collecting their own taxes. They use these taxes to support their community and services.

Why Did Oklahoma Want to Tax Them?

The State of Oklahoma wanted to collect taxes from members of the Sac & Fox Nation. These taxes included income tax and taxes on motor vehicles. The state believed it had the right to collect these taxes. However, the tribe disagreed. They believed Oklahoma did not have the right to tax their members on tribal lands.

The Court's Decision

Because of this disagreement, the Sac & Fox Nation went to court. They wanted to stop Oklahoma from collecting these taxes. The case went through different courts. Finally, it reached the highest court in the United States, the Supreme Court.

What Did the Supreme Court Say?

Both a lower court, the Tenth Circuit Court of Appeals, and the Supreme Court agreed with the Sac & Fox Nation. They said that Oklahoma could not tax tribal members on their lands. This was because Congress had not given Oklahoma clear permission to do so. The Supreme Court's decision made it clear that states generally cannot tax Native American tribal members who live and work in "Indian country." This applies whether the land is a formal reservation or other tribal areas.

Why Is This Case Important?

This case is very important for Native American tribes. It helps protect their right to self-governance. It also protects tribal members from being taxed by states when they are on their own lands. This case is part of a group of similar cases. These cases are often called the "Oklahoma tax cases" in legal discussions about Native American rights.