Cite as: 508 U. S. 114 (1993)
Opinion of the Court
jurisdiction to tax cigarette sales to tribal members on the reservation, it had jurisdiction to tax sales by a tribal convenience store located outside the reservation on land held in trust for the Potawatomi. 498 U. S., at 511. We noted that we have never drawn the distinction Oklahoma urged. Instead, we ask only whether the land is Indian country. Ibid. Accord, F. Cohen, Handbook of Federal Indian Law 34 (1982 ed.) ("[T]he intent of Congress, as elucidated by [Supreme Court] decisions, was to designate as Indian country all lands set aside by whatever means for the residence of tribal Indians under federal protection, together with trust and restricted Indian allotments"); Ahboah v. Housing Authority of Kiowa Tribe of Indians, 660 P. 2d 625, 629 (Okla. 1983) (same).
Additional congressional enactments support our conclusion that the McClanahan presumption against state taxing authority applies to all Indian country, and not just formal reservations. Under Pub. L. 280, 67 Stat. 588, 28 U. S. C. § 1360 (Pub. L. 280), Congress required some States to assume, and gave other States, including Oklahoma, see Ahboah, supra, at 630, the option of assuming, criminal and civil jurisdiction "in the areas of Indian country situated within such State." 25 U. S. C. §§ 1321(a), 1322(a) (emphasis added). Congress amended Pub. L. 280 with the Indian Civil Rights Act of 1968, Pub. L. 90-284, 82 Stat. 78-80, and among other changes, added a requirement that the tribes involved consent before a State can assume jurisdiction over Indian country. Oklahoma did not assume jurisdiction pursuant to Pub. L. 280 prior to the law's amendment in 1968, see Ahboah, supra, at 630-632, and the Commission does not contend that the members of the Sac and Fox Nation have consented to an assumption of jurisdiction since the amendment. We noted in McClanahan that the "absence of either civil or criminal jurisdiction would seem to dispose of" any contention that the State has jurisdiction to tax. 411 U. S., at 178-179.
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