Yes, prior to having land taken into trust status, the SMSC pays property taxes on all lands that are held in fee. When land is taken into trust status, local property taxes no longer apply to those lands, because at that point the SMSC pays for all of the development and infrastructure costs associated with its lands–costs usually paid for by property taxes. The SMSC continues to make, and has a long history of making, voluntary intergovernmental payments to the local city and county governments for a variety of mutually beneficial purposes, including road improvement projects and police services. The SMSC also collects and remits a variety of state taxes, including sales tax pursuant to an agreement with the state of Minnesota. The SMSC also pays federal employment taxes.