New Scholarship on Taxing Indian Country Cannabis

Mark J. Cowan has posted “Taxing Cannabis on the Reservation,” forthcoming in the American Business Law Journal, on SSRN.

The abstract:

American Indian tribes that enter the cannabis industry confront a multi-sovereign tax system that lacks certainty and horizontal equity. The complex interaction of state legalization and taxation of cannabis, federal tax law, the status of tribes as both governments and business enterprises, and the legal and tax landscape in Indian country can give tribes tax advantages and disadvantages compared to off-reservation cannabis dispensaries. This article analyzes these tax issues, examines them in the context of prior challenges posed by Indian gaming, and suggests reforms that address the tax inequities that can result from cannabis sales on Indian reservations.

Second Circuit Affirms Cuyuga Nation Immunity from County Taxes even under Immovable Property Exception

Here are the materials in Cayuga Indian Nation of New York v. Seneca County, New York:

CA2 Opinion

Seneca County Brief

Cayuga Tribe Brief

Reply

Lower court materials here.

SCOTUS Denies Cert in Oklahoma Tax Case But Justice Thomas Offers a Few Fearmongering Words About McGirt

Here is the statement on the denial of cert in Rogers County Board of Tax Roll Corrections v. Video Gaming Technologies, Inc.:

Justice Thomas Statement on Denial of Cert

Here are the cert stage materials in Rogers.

Second Circuit Holds Treaties Do Not Provide Tax Immunity for Individual Indian-Owned Business on Fee Lands

Here is the opinion in Perkins v. Commissioner: Opinion

Briefs:

Perkins Brief

Commissioner Brief

Reply

Tax court opinion here.

Related case materials here.

Wisconsin COA Rejects Claims of Taxpayers Who Didn’t Like That Indians Had Tax Immunity and Therefore Didn’t Want To Pay Taxes, Either

Here are the materials in Klein v. Wisconsin Dept. of Revenue (Wis. Ct. App.):

Opinion

Wisconsin Brief

Klein Brief

Reply