The U.S. Constitution, Article I, Section 2, Clause 3 states that "Representatives and direct Taxes shall be apportioned among the several States ... excluding Indians not taxed."

I am no student of Indian law, but that's deep. Think about what that implies and the questions it lures. Does it mean Indians shall not be represented within the U.S. government, or does it mean we shall not be taxed by the U.S. government, or by states? Does it necessarily mean one excludes the other?

From where I'm looking, the New Mexico State Legislature in 2006 agreed largely with the taxation issue by authorizing the state's Public Regulation Commission to implement the Native American Tax Exemption program.

It's a little-known fact that all 22 tribes in New Mexico are exempt from utilities and telecommunications charges. The New Mexico Taxation and Revenue regulations provide that "receipts from selling telecommunications services to an Indian tribe or member thereof on that tribe's territory are not subject to gross receipts tax if taxation of such receipts is prohibited by federal law."

Well, the Federal Indian Trader Regulations pre-empt the state of New Mexico from collecting gross-receipts tax on receipts for non-Indian services rendered to an Indian tribal entity or to individual members of an Indian tribe on a reservation.

Does this simply propagate the notion that when it comes to taxes Indians, (in particular Pueblos, Apaches and Navajos), now have some sort of uneven playing field than the rest of us? Think about it. It's in the U.S. Constitution!

"The Native American Tax Exemption program is good for New Mexico. It's a positive thing. I would like to offer my thanks to the New Mexico State Legislature for recognizing it," said Theresa Becenti-Aguilar, vice chair of the PRC. Her commission regulates telecommunications companies, public utilities (including electric companies), towing services, ambulance licenses, limousine services, the state fire marshal, etc. It is also the division that issues Native American business licenses.

Becenti-Aguilar is the Navajo Nation's highest-ranking officer in New Mexico state government. She's from Coyote Canyon. A September front-page headline in the Navajo Times read: "N.M. PRC Member is low-profile, high-impact." Becenti-Aguilar and her staff have been touring the state's tribal communities to inform them about this policy because most tribes and tribal members do not know they are tax-exempt from electrical, natural gas, propane and cell phone/landline gross-receipts taxes. The PRC staff has been to places like Zuni, Farmington, Crown Point and Shiprock. One of the big problems Becenti-Aguilar has heard about on the tour is the lack of uninterrupted cell phone service on Indian lands.

"Why should (tribal members) pay (a gross-receipts tax) if they're not getting service?" she asked. She said, for example, most residents living on a reservation pay for 9-1-1 services, which usually don't work. Instead, they have to rely on their own tribal law enforcement and emergency services. This exemption not only applies to individuals but businesses on tribal lands as well, including tribal casinos.

"This is state law," Becenti-Aguilar said. "As an elected official my job is to enforce the law. Informing people about the Native American Tax Exemption program is an educational process. I was born and raised within the Indian nations, within the Navajo Nation. This law is beneficial to every member of every tribe in New Mexico, especially the elders."

She said the gross-receipt tax exemption on telephone landlines and propane alone could save tribal members as much as $150 per year. The plan is to keep touring and reaching out to tribal communities, tribal leaders and tribal members to ensure that everyone is aware of the PRC Native American Tax Exemption program. (For more information go to www.nmprc.state.nm.us).

Harlan McKosato, a Sauk/Ioway, is host of the syndicated radio show Native America Calling, which airs weekdays at 11 a.m. on KUNM, 89.9 FM.