Seventh Circuit Holds State May Not Tax Alienable Lands of Tribal Members on L.C.O. Reservation

Here is the opinion in Lac Courte Oreilles Band of Lake Superior Chippewa Indians v. Evers:

Briefs and lower court materials here.

Arizona SCT Holds State Can Tax Nonmember Lessees of Federal Land Held in Trust for Indian Tribes

Here is the opinion in South Point Energy Center LLC v. Arizona Dept. of Revenue:

Briefs here.

Arizona SCT Briefs in South Point Energy Center v. Arizona Department of Revenue


Prior post here.

High Country News

Pippa Browde on State Taxation in Indian Country in a Pandemic Economy

Pippa Browde has published “From Zero-Sum to Economic Partners: Reframing State Tax Policies in Indian Country in the Post-COVID Economy” in the New Mexico Law Review.

Here is the abstract:

The disparate impact COVID-19 has had on Indian Country reveals problems centuries in the making from the legacy of colonialism. One of those problems is state encroachment in Indian Country, including attempts to assert taxing authority within Indian Country. The issue of the reaches of state taxing authority in Indian Country has resulted in law that is both uncertain and highly complex, chilling both outside investment and economic development for tribes. As the United States emerges from COVID-19, to focus only on the toll exacted on tribes and their peoples ignores the tremendous opportunities for states to right these historical wrongs. Buoyed by federal COVID-relief funds, state and local governments are in a financial position to reframe their tax policies to promote tribal sovereignty and support economic development in Indian Country. This article argues for states to make diplomatic, responsible state and local tax policies that will create healthier intergovernmental relationships and an environment that in turn creates broader economic growth for tribes and states alike. Through policies requiring state governments to consult with tribes to make joint decisions on tax policy and by refraining from exercising taxing authority in Indian Country, states can move from a zero-sum game. Instead of competing for precious tax revenue, state and local governments can partner with tribes to expand the total amount of available revenue streams. Doing so will not just right the historical wrongs of colonialism—it could also help prevent future crises, such as the COVID-19 pandemic, from having such a disparate impact on tribes again.

Art Wood, LOC, blurry

Big Sandy Cert Petition in Tax Case

Here is the petition in Big Sandy Rancheria Enterprises v. Bonta:

Questions presented:

1. Whether an Indian tribe incorporated by federal charter under section 17 of the Indian Reorganization Act of 1934 (25 U.S.C. § 5124) is an “Indian tribe or band with a governing body duly recognized by the Secretary of the Interior” authorized to bring suit under 28 U.S.C. § 1362.

2. Whether the Indian Trader Statutes (25 U.S.C. §§ 261-263) or the Bracker balancing test (see White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980)) preempts the State of California’s regulation of intertribal cigarette sales, where an Indian tribe sells tribally manufactured cigarettes to Indian tribal buyers on their home reservations.

Lower court materials here.


California BIO


SCOTUS Denies Cert in in Perkins v. Commissioner of Internal Revenue

Here is today’s order list.

Here are the cert stage materials.