Practice Area

Brad S. Jolly & Associates attorneys have dealt with numerous taxation issues on behalf of tribes, such as:

  • The ability of tribes to tax individuals, entities, and property within the tribe's territory
  • The authority of states to tax persons and property within the tribe's territory, including fuel taxes, sales taxes, cigarette taxes, and transaction privilege taxes
  • Tribal exemptions from Federal Unemployment Taxes ("FUTA")
  • Drafting of tax codes and tax administration codes on behalf of tribes
  • Drafting and negotiating tribal-state tax agreement
  • The levying of fees on businesses and liquor wholesalers and retailers doing business within the tribe's territory