128
Opinion of the Court
property tax" here any more than Washington could in Colville.
The Commission, however, argues that Oklahoma's taxes are different for yet another reason. It claims that because the Sac and Fox live on scattered allotments, and not on a reservation, neither Moe nor Colville applies. That argument fails for the same reasons it fails with regard to income taxes. See supra, at 123-126. Tribal members who live in Indian country consisting solely of scattered allotments likely use their cars more frequently on state land and less frequently within Indian country than tribal members who live on an established reservation. Nevertheless, members of the Sac and Fox Nation undeniably use their vehicles within Indian country. As we said in Colville, had the State "tailored its tax to the amount of actual off-[Indian country] use, or otherwise varied something more than mere nomenclature, this might be a different case. But it has not done so, and we decline to treat the case as if it had." 447 U. S., at 163-164.
III
Absent explicit congressional direction to the contrary, we presume against a State's having the jurisdiction to tax within Indian country, whether the particular territory consists of a formal or informal reservation, allotted lands, or dependent Indian communities. 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 is vacated. We remand this case for further proceedings consistent with this opinion.
It is so ordered.
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