State Taxation of Income of Native American Armed Forces Members

State Taxation of Income of Native American Armed Forces Members T he S o ld iers’ and S ailors’ C ivil Relief A c t prohibits S tates from taxing the m ilitary com pensation o f N ativ e A m erican arm ed forces m em bers who are residents or dom icilianes o f tribal reservations fro m w hich they are absent by reason o f th eir m ilitary service. November 22, 2000 m em orandum O p in io n f o r t h e G e n e r a l C o u n s e l D epa r tm en t o f D efen se This memorandum responds to your letter to the Acting Associate Attorney General requesting advice as to whether States may tax the…