Oklahoma Tax Commission v. Chickasaw Nation

This case concerns the taxing authority of the State of Oklahoma over the Chickasaw Nation (Tribe) and its members.1 We take up two questions: (1) May Oklahoma impose *453its motor fuels excise tax upon fuel sold by Chickasaw Nation retail stores on tribal trust land; (2) May Oklahoma impose its income tax upon members of the Chickasaw Nation who are employed by the Tribe but who reside in the State outside Indian country.2

We hold that Oklahoma may not apply its motor fuels tax, as currently designed, to fuel sold by the Tribe in Indian country. In so holding, we adhere to settled law: when…