Do non-Indians on the reservation have to pay state taxes?
Most taxes, yes. Most taxes, when imposed on reservation non-Indians will not be preempted. Of course, the enforcement of any state law on Indian land infringes to some extent on tribal self-government. The United States Supreme Court has held, however, that minimal burdens may be placed on Indian tribes and retailers to collect these state taxes. Taxes that apply solely to non-Indians are allowed. State income taxes, personal property taxes, real estate taxes, gasoline taxes, cigarette taxes and the like when imposed on non-Indians on Indian land are normally upheld by the courts.
