Revenues earned on the reservation help to support and build infrastructure such as housing, electricity, water and other basic services. Rather, their duty is to provide healthcare, education and social programs on the reservation, the same basic services that other governments are charged with providing. Just like local, state and federal governments, tribal governments are not taxed on the revenue they generate. (Please see Tribal Governments for more information.) Taxation of Tribal Government Gaming Tribal governments, like state governments, are not subject to taxation by the federal government, because governments do not tax other governments.
Indian tribes are sovereign governments recognized by the U.S.