An illegal marijuana farm on public land in California. Photo from Addictiontreatment.org
Attorney discusses the potential tax benefits and challenges of marijuana development in Indian Country:
Native American tribes are poised to move into the lucrative legal marijuana businesses. With spreading legalization and with taxes being levied right and left, tribal tax advantages could be huge. In California v. Cabazon Band of Mission Indians, the Supreme Court ruled that in states permitting gaming, tribes can conduct gaming on Native American lands unhindered by state regulation. A year later, Congress enacted the Indian Gaming Regulatory Act of 1988, creating a regulatory framework for gaming on Indian lands. Today, Native American tribes are looking to expand beyond casinos into marijuana, now legal in 4 states, and legal for medical use in 23. As governments try to exact on taxes to cash in, the idea of a tax-free ticket to the industry is not lost on Native Americans. Some tribes are considering changes to tribal laws as well as looking at commercial opportunities. California’s Pinoleville Pomo Nation is poised to be the first tribe to grow medical marijuana. Federal law still outlaws marijuana, and this too could give Native American Tribes big advantages. The Department of Justice has taken notice, issuing a memorandum last October that reviewed their policy on marijuana issues as they relate to Native American Tribes. Yet some tribes could move in big just as they did with casinos. Native American tribes are looking at new sources of income. Absent an express authorization from Congress, states do not have the power to tax Native Americans living on a reservation whose income is derived from reservation sources. However, a state may tax Native Americans on income (including wages from tribal employment) if they reside in the state but outside the reservation. As with many other tax rules, these rules are becoming more controversial. Expect renewed discussion of these rules and their limits in the future.Get the Story:
Robert W. Wood: Native American Tribes Eye Marijuana Business---With Their Tax-Free Gaming Advantage (Forbes 3/23)
Join the Conversation
Related Stories
Pinoleville Pomo Nation marijuana farm appears
to be on hold (3/20) Ute Mountain Ute Tribe cites interest from marijuana industry (3/19)
Three tribes in Maine are latest to express interest in marijuana (3/16)
Keweenaw Bay Indian Community weighs marijuana referendum (3/16)
State laws remain an issue as tribes consider growing marijuana (3/13)
Tribal Hemp and Cannabis Summit set for April 23 in New Mexico (3/12)
Former leader of Hoopa Valley Tribe pushes action on marijuana (3/12)
Torres Martinez Tribe won't sell marijuana directly to consumers (3/12)
Opinion: High stakes in debate for marijuana in Indian Country (3/11)
Jacqueline Keeler: Tribes showing interest in growing marijuana (3/10)
Interview: Allyson Doctor on National Indian Cannabis Coalition (3/10)
Workshop on tribal marijuana to be held in California next month (3/9)
Tribes in Wisconsin discuss marijuana with federal prosecutors (3/9)
Torres Martinez Desert Cahuilla Tribe launches marijuana project (3/5)
Measure reaffirms Navajo Nation policy against legal marijuana (3/5)
Lummi Nation leader moves ahead with tribal cannabis group (3/3)
Marijuana presented as another opportunity for Indian Country (3/2)
Former Sisseton Wahpeton chairman joins marijuana company (2/26)
Hoopa Valley Tribe places marijuana referendum on April ballot (2/26)
Opinion: Tribes get ready to discuss marijuana in Indian Country (2/25)
Bill for tribal marijuana agreements advancing in Washington (2/24)
Ray Cook: Indian Country should say yes to cultivation of hemp (2/23)
Menominee Nation leader wants to move quickly on marijuana (2/20)
Poarch Creeks bring up marijuana in Florida gaming deal talks (2/20)
Closed session at NCAI winter meeting to focus on marijuana (2/19)
Lummi Nation leader announces meeting to discuss marijuana (2/18)
Northern Cheyenne Tribe enters debate over legal marijuana (2/17)
Opinion: Vast opportunities for tribes and marijuana industry (2/16)
Evictions linked to Pinoleville Pomo Nation's marijuana project (2/13)
Washington bill authorizes tribal-state marijuana agreements (2/12)
Pinoleville Pomo Nation puts marijuana farm on temporary hold (2/11)
Brian Pierson: State law still matters as tribes pursue marijuana (2/11)
Harlan McKosato: Marijuana debate heats up in Indian Country (2/10)
Alfred Walking Bull: Move slowly on marijuana in Indian Country (2/9)
Red Lake Nation to hold community meetings on legal marijuana (2/9)
Chairman of Havasupai Tribe welcomes marijuana opportunity (2/5)
Company claims major interest in marijuana in Indian Country (2/3)
Quapaw Tribe interested in cultivating marijuana for medical uses (1/30)
Seneca Nation doesn't foresee taking action on legal marijuana (1/29)
First-ever conference to focus on marijuana in Indian Country (1/27)
Fort Peck Tribes moving towards full legalization of marijuana (1/27)
Fort Peck Tribes approve marijuana use for medicinal purposes (1/19)
MPR: Red Lake Nation takes a small step towards legal marijuana (1/16)
Red Lake Nation backs study on medicinal marijuana and hemp (1/15)
Pinoleville Pomo Nation to use marijuana revenue for programs (1/15)
Column: New Mexico should strike marijuana deals with tribes (1/13)
Native Sun News: Tribal members debate legalization of 'peji' (1/12)
Pinoleville Pomo Nation confirms deal for legal marijuana farm (1/9)
Speculation grows about tribal marijuana operation in California (1/8)
Company set to announce tribal marijuana operation in California (1/7)
Column: Legal marijuana could bring dramatic changes for tribes (1/5)
Editorial: Legal marijuana is the last thing Indian Country needs (12/24)
Some South Dakota tribes said to be interested in legal marijuana (12/22)
Editorial: Showing caution for marijuana sales in Indian Country (12/18)
Column: No rush on marijuana sales at Eastern Cherokee casino (12/17)
Opinion: DOJ marijuana policy in Indian Country raises questions (12/16) DOJ announces new policy affecting marijuana in Indian Country
