First Nations communities can implement commodity sales taxes like the First Nations Sales Tax (FNST) and First Nations Goods and Services Tax (FNGST) as an additional source of independent revenue. The process involves negotiating an administration agreement with the federal government and passing a First Nation law. While this provides opportunities for economic development and infrastructure spending, it also faces disadvantages like loss of a tax exemption for members and gaps in revenue calculation. Overall commodity taxes have been less popular than property taxes for First Nations.