Check these sites:
http://www.google.com/search?hl=en&source=hp&ie=ISO-8859-1&q=does+the+federal+government+taxed+the+Native+American+casinos+that+are+not+on+reservations%3F+&btnG=Google+Search
With gaming such a fresh, and practically always fresh, issue between the Native Americans and the federal government, does the federal government ( or have they in the past) taxed the Native American casinos that are not on reservations?
3 answers
The Federally Chartered Institutions (ie tribal businesses) are not taxed, however, individual tribal members when they receive distributions, are taxed.
This is an Axia question. Check your chapter reading.