Here is the complaint in Flandreau Santee Sioux Tribe v. Gerlach (D. S.D.):
An excerpt:
1. This action seeks a judgment declaring that, under federal law, the State of South Dakota does not have authority to impose its use tax on the use, storage or consumption, by nonmembers of the Tribe, on the Tribe’s reservation, of goods and services purchased by nonmembers from the Tribe at the Tribe’s gaming facility, which is operated pursuant to and in accordance with the Indian Gaming Regulatory Act (“IGRA”), 25 U.S.C. §§ 2701-2721, (the “Tribe’s gaming facility” or the “Tribe’s Casino Complex”) and that the State lacks authority to require the Tribe to collect such use taxes from such non-member patrons and remit such taxes to the State.
2. This action also seeks a declaratory judgment that federal law prohibits the State of South Dakota from refusing to reissue alcoholic beverage licenses to the Tribe for the Tribe’s gaming facility on the basis that the Tribe has failed to remit to the Department of Revenue “all use tax incurred by nonmembers as a result of the operation of the licensed premises, and any other state tax.” SDCL § 35-2-24.
3. This action also seeks a declaratory judgment that pursuant to IGRA, the State of South Dakota does not have authority to regulate the Tribe’s sale of alcoholic beverages at the Tribe’s gaming facility.
Other materials:
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