indian taxation – Page 21

In an appeal from Ada County, the Supreme Court affirmed the decision of the district court that the State of Idaho can regulate the importation of cigarettes onto reservations located in Idaho and that the State has personal jurisdiction over non-resident defendant Native Wholesale Supply Company. The Supreme Court reversed the district court’s decision that Native Wholesale Supply Company is required to obtain a wholesaler permit for its sales to a tribal-owned retailer on the Coeur d’Alene reservation.

News coverage here.

Matheson v. Washington Dept. of Revenue Cert Petition

August 8, 2013Matthew L.M. Fletcher6 Comments

Here:

Matheson v Washington Cert Petition

Questions presented:

1. Did the state courts below err in entering a state excise tax and penalty judgment against a tribal Indian who is exempt from state taxes and who also had a state tobacco license to transport cigarettes free of state tax stamps?

2. Is a tribal Indian, whose only activity was to transport cargo in round trips to Indian reservations, exempt from state taxes under the Indian and interstate commerce clauses of the U.S. Constitution?

For the life of me, I can’t find the Washington Court of Appeals materials in this matter. Weird….

Chehalis Tribe Prevails in Great Wolf Lodge Tax Case

July 30, 2013July 30, 2013Matthew L.M. Fletcher6 Comments

Here is the opinion.

The court’s summary:

Reversing the district court’s summary judgment, the panel held that state and local governments lack the power to tax permanent improvements built on non-reservation land owned by the United States and held in trust for an Indian tribe pursuant to 25 U.S.C. § 465.

The panel held that pursuant to Mescalero Apache Tribe v. Jones, 411 U.S. 145 (1973), the exemption of trust lands from state and local taxation under § 465 extends to permanent improvements on such lands. The panel concluded that the fact that the improvements were owned by a limited liability company, rather than by the tribe itself, was irrelevant, as was the question whether the improvements constituted personal property under state law.

Briefs here.

Oral argument audio here.

Judicial notice materials re: new federal leasing regs are here.