As tribal chairman for the Pechanga Band of Luiseno Indians, Mark Macarro served as a key player in the acceptance of tribal gaming by the State of California in 2011. A leader in the tribal gaming movement, Mark Macarro maintains a deep familiarity with the tax guidelines surrounding tribal income.

1. ABOUT INDIAN TRIBAL
TAX LAWS
By Mark Macarro

2. Introduction
 As tribal chairman for the Pechanga Band of
Luiseno Indians, Mark Macarro served as a
key player in the acceptance of tribal gaming
by the State of California in 2011. A leader in
the tribal gaming movement, Mark Macarro
maintains a deep familiarity with the tax
guidelines surrounding tribal income.

3. Indian Tribes and the US
Constitution
 Laws, treaties, and the US Constitution
recognize Indian tribes as sovereign
governments. Like state governments, tribal
governments are not taxed by the federal
government; instead, their duty is to use
government revenue to provide for their
citizens vital services, including health care,
education, and social programs. Revenues
earned on reservations like those of the
Pechanga Band are reinvested in various
infrastructure projects.

4. Conclusion
 If a tribal member lives on the reservation, they
do not pay state income taxes. All members
living off the reservation are required to pay
state taxes, however, and all individual tribal
members must pay federal taxes regardless of
where they live.