Starting a Business on Native Land?

Legal documents
Business activities on native land are governed by the sovereign Native American nations, not the state of New Mexico or the United States.

If you form a partnership, corporation, or limited liability company, you will need legal documents to create that entity. In legal documents you need to declare what law will govern disputes. If you want legal disputes to be settled in tribal court and you are located on native land, you can form your business entity under the laws of your sovereign Native American nation. You will need to contact your tribal government to find out if there are any paperwork or tax requirements for your business. If you are seeking outside funding (either equity investment or a loan), ask your lender (or investor) if they will require that your business be formed under New Mexico law.

If you form your business under New Mexico law, any disputes will be settled in the state of New Mexico.

Taxation
In general, business revenue generated on pueblo lands by a business that is 50% or more owned by Pueblo members is not taxable by the state of New Mexico.

All businesses must pay federal income tax.

On this website, we have included state tax requirements. However this is only for businesses not located on Native Land and businesses located on Native Land with less than 50% ownership by members of the pueblo.