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Q. Are Indians required to pay taxes?

A. Yes. All Indian people pay federal income, FICA and social security taxes. Only the small percentage of Indians who live and work on their own federally recognized reservations – not unlike soldiers and their families living on military installations – are exempt from paying state income and property taxes. However, they still pay taxes such as sales and all other special and excise taxes.

According to the National Indian Gaming Commission, Tribal government gaming operations generated 12.7 billion-dollars in revenue in 2001. Tribal government gaming creates jobs, increases economic activity and generates tax revenue both on and off the reservation. Consider the following: in San Diego county alone, tribal gaming has been responsible for the creation of more than 5,000 well-paying jobs, with a payroll of $44 million per year (and the associated payroll taxes and employee income taxes).