Florida Court of Appeals

Florida Appeals Court Rules against Seminole Tribe in Gas Tax Case

Matthew L.M. Fletcher2 Comments

Here is the opinion in Florida Dept. of Revenue v. Seminole Tribe of Florida.

An excerpt:

Taxability of gasoline purchased outside of Indian lands is the issue in this appeal. The Department of Revenue appeals a final summary judgment for the Seminole Tribe of Florida, declaring motor fuel taxes imposed on the Tribe for purchases of fuel off the reservations and trust lands, but used on tribal lands, invalid and directing the State to refund those taxes. It argues the trial court erred as a matter of law in ruling against the Department of Revenue. We agree and reverse.

We posted briefs here.

Briefing in Seminole Tribe v. Starkman — Effort to Recover for Bad Checks from Problem Gambler

Matthew L.M. Fletcher

Here are those briefs (Fla. App.):

Seminole Tribe Appellant Brief

Starkman Appellee Brief

Florida Reply Brief in Seminole Tribe Tax Case

Matthew L.M. Fletcher1 Comment

Here: Florida Reply Brief.

Prior briefs here.

Florida Appellate Court Dismisses Personal Injury Claim against Seminole Tribe

Matthew L.M. Fletcher

Here is the opinion in Seminole Tribe v. Ariz (Fla. App., Dist. 2). An excerpt:

Florida law is clear that the Indian tribes are independent sovereign governments not subject to the civil jurisdiction of the courts of this state. See Houghtaling v. Seminole Tribe of Fla., 611 So.2d 1235 (Fla.1993) (discussing in detail federal and state legislative history and case law of sovereign immunity of Indian tribes). It is also well-established law in Florida that the Tribe is immune from suit brought by any third party in state or federal court without the clear and unequivocal consent of the Tribe or the clear and unequivocal consent of Congress. See Seminole Tribe of Fla. v. McCor, 903 So.2d 353, 356 (Fla. 2d DCA 2005). Pursuant to the terms of the Tribal Ordinance, clear and unequivocal consent of the Tribe may only be established through a resolution duly enacted by the Tribal Council of the Seminole Tribe of Florida sitting in legal session. Any resolution purporting to waive sovereign immunity must include the purpose for the waiver and the extent to which the waiver applies. The consent of Congress must be express and may not arise from implication. Id. at 358 (citing Santa Clara Pueblo v. Martinez,436 U.S. 49, 58 (1978)).

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Seminole Tribe Answer Brief in State Taxation Case

Matthew L.M. Fletcher1 Comment

Here: Seminole Tribe brief.

Opening brief here.

Opening Brief in Florida v. Seminole Tribe State Court Tax Case

Matthew L.M. Fletcher1 Comment

Here: Florida Appellant Brief

Seminole Tribe Per Caps Sufficient to Cover Child Support

Matthew L.M. Fletcher1 Comment

The Florida Court of Appeals held that the Seminole tribe’s per capita payments are sufficient to relieve at least one father of child support obligations. Here is the opinion in Cypress v. Jumper.

H/T Falmouth