Cite as: 508 U. S. 114 (1993)
Syllabus
(a) The Court of Appeals erred to the extent that it did not determine the residence of the tribal members working for the Tribe. The residence of a tribal member is a significant component of the McClanahan presumption against state taxing authority. Contrary to the Commission's contention, that presumption applies not only to formal reservations, but also to all "Indian country." Citizen Band of Potawatomi Tribe of Okla., supra, at 511. Title 18 U. S. C. § 1151 broadly defines the quoted phrase to include formal and informal reservations, dependent Indian communities, and Indian allotments, whether restricted or held in trust by the United States. If it is determined on remand that the relevant tribal members do live in Indian country, the Court of Appeals must analyze the relevant treaties and federal statutes against the backdrop of Indian sovereignty. Unless Congress expressly authorized state tax jurisdiction in Indian country, the McClanahan presumption counsels against finding such jurisdiction. Because all of the tribal members earning income from the Tribe may live within Indian country, this Court need not determine whether the Tribe's right to self-governance could operate independently of its territorial jurisdiction to pre-empt the State's ability to tax income earned from work performed for the Tribe itself when the employee does not reside in Indian country. See, e. g., White Mountain Apache Tribe v. Bracker, 448 U. S. 136, 142. Pp. 123-126. (b) Oklahoma's vehicle excise tax and registration fees are no different than the state taxes the Court held pre-empted in Colville and Moe. The Commission's argument that neither of those cases applies because the Sac and Fox live on scattered allotments, rather than a reservation, fails for the same reasons it fails with regard to income taxes. Pp. 126-128. (c) Because the Court of Appeals did not determine whether the tribal members on whom Oklahoma attempts to impose its income and motor vehicle taxes live in Indian country, its judgment must be vacated. P. 128. 967 F. 2d 1425, vacated and remanded.
O'Connor, J., delivered the opinion for a unanimous Court.
David Allen Miley argued the cause for petitioner. With him on the briefs was David Hudson.
Edwin S. Kneedler argued the cause for the United States as amicus curiae. With him on the brief were Solicitor General Starr, Acting Assistant Attorney General O'Meara, Ronald J. Mann, Edward J. Shawaker, and Anne S. Almy.
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