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

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.