South Dakota SCT Briefs in Nonmember Challenge to County Taxing Authority on Indian Trust Lands

Here are the materials in Pickerel Lake Outlet Association v. Day County, South Dakota:

briefs-lower-court-materials.pdf

Oklahoma SCT Holds Tax on Video Game Machines Used at Cherokee Casinos is Preempted by Federal Law

Here is the opinion in Video Game Technologies v. Rogers County Board of Tax Roll Corrections.

Here is a related opinion involving machines at the Creek casinos, Video Game Technologies v. Tulsa County Board of Tax Roll Corrections.

Washington COA Briefs in Samish Indian Nation Tax Case

Here are the materials:

79733-6 – Samish Indian Nation, Appellant v. Department of Licensing, Respondent

Update:

Appellant Brief

Respondent Brief

Appellant Reply

Amicus Curiae Stillaguamish Tribe of Indians

Respondent Response to Amicus Brief

Appellant Response to Amicus Brief

Second Circuit Rules Against King Mountain Tobacco in Tax Case

Here is the opinion in State of New York v. Mountain Tobacco Co. d/b/a King Mountain Tobacco Company, Inc.

Briefs here.

TICA Panel #8 — Taxes (but not death)

Skip Durocher, Rebecca Kidder, Tim Hennessy
Cassondra Church, moderator

Split Eighth Circuit Panel Holds Tax on Casino Patrons is Preempted by IGRA

Here is the opinion in Flandreau Santee Sioux Tribe v. Noem (No. 18-1271).

Briefs here.

Split Eighth Circuit Panel Holds State Tax on Nonmember Contractor is not Preempted by IGRA

Here is the opinion in Flandreau Santee Sioux Tribe v. Haeder (No. 18-2750).

Briefs here.

Federal Court Dismisses Big Sandy Rancheria’s Challenge to State Tax Laws

Here are the materials in Big Sandy Rancheria Enterprises v. Becerra (E.D. Cal.):

1-complaint-6.pdf

10-1-state-treasury-mtd.pdf

11-1-state-ag-mtd.pdf

13-first-amended-complaint-2.pdf

15-1-state-ag-mtd.pdf

16-1-state-treasury-mtd.pdf

20-tribe-response-to-16.pdf

21-tribe-response-to-15.pdf

23-state-tax-dept-reply.pdf

24-state-ag-reply.pdf

44-dct-order.pdf

California COA Opinion in People ex rel. Becerra v. Native Wholesale Supply

Here:

People ex rel Becerra v NWS

Briefs:

Appellant Brief

State Answer Brief

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