Mark J. Cowan has posted “Taxing Cannabis on the Reservation,” forthcoming in the American Business Law Journal, on SSRN.
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.
Here are the materials in Cayuga Indian Nation of New York v. Seneca County, New York:
Seneca County Brief
Cayuga Tribe Brief
Lower court materials here.
Here are the materials in Flandreau Santee Sioux Tribe v. Terwilliger (D.S.D.):
176 State Post Trial Brief
177 Tribe Post Trial Brief
186 Opinion and Order
On remand from the Eighth Circuit here.
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.
Here is the opinion in Samish Indian Nation v. Department of Licensing:
2020-08-31 Opinion of Court of Appeals
Here is the opinion in Perkins v. Commissioner: Opinion
Tax court opinion here.
Related case materials here.
Here are the materials in Klein v. Wisconsin Dept. of Revenue (Wis. Ct. App.):
Here is the complaint in Buena Vista Rancheria of Me-Wuk Indians v. Amador County (E.D. Cal.):