25 CFR § 293.19 - May a compact or amendment include provisions addressing the Tribe's taxation of gaming?

---
identifier: "/us/cfr/t25/s293.19"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "25 CFR § 293.19 - May a compact or amendment include provisions addressing the Tribe's taxation of gaming?"
title_number: 25
title_name: "Indians"
section_number: "293.19"
section_name: "May a compact or amendment include provisions addressing the Tribe's taxation of gaming?"
chapter_name: "BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR"
subchapter_number: "N"
subchapter_name: "ECONOMIC ENTERPRISES"
part_number: "293"
part_name: "CLASS III TRIBAL-STATE GAMING COMPACTS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "5 U.S.C. 301; 25 U.S.C. 2, 9, 2710."
regulatory_source: "89 FR 13256, Feb. 21, 2024, unless otherwise noted."
cfr_part: "293"
---


# 293.19 May a compact or amendment include provisions addressing the Tribe's taxation of gaming?

Yes. A compact or amendment may include provisions addressing the Tribe's taxation of tribally licensed gaming activity in amounts comparable to the State's taxation of State licensed gaming activities. A compact may not include provisions addressing the Tribe's taxation of other activities that may occur within or near the Tribe's gaming facility. The inclusion of provisions addressing the Tribe's taxation of other activities may be considered evidence of a violation of IGRA.