Navajo Nation Sales Tax | Navajo Nation

Abstract:

The Navajo Nation is the largest coal-producing tribe in the U.S. and, historically, its government has relied on tax and royalty revenue associated with coal production as a primary source of revenue. Today, however, both depletion and a desire to lessen the Nation's dependence on income from non-renewable resources have led the Navajo Nation to consider new ways to generate revenue for governmental operations. In 2002, it began levying the first comprehensive Native nation sales tax on goods and services sold within reservation boundaries. By law, revenue from the tax is earmarked for the Nation's Permanent Trust Fund, land acquisition, and local government, among other uses, before the remainder flows to the nation's General Fund. 

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Last updated on 03/03/2022