Here are the materials in Seminole Tribe of Florida v. State of Florida (N.D. Fla.):
Seminole Tribe of Florida v. State of Florida
Cross Motions for Summary Judgment in Seminole IGRA Good Faith Suit against Florida
Here are the pleadings in Seminole Tribe of Florida v. State of Florida (N.D. Fla.):
37 Seminole Motion for Summary J
38 Florida Motion for Summary J
Motion to dismiss stage pleadings here.
Seminole Tribe Good Faith Negotiations Complaint
Here is the complaint in Seminole Tribe of Florida v. State of Florida (N.D. Fla.):
Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax
Here is the opinion in Seminole Tribe of Florida v. Stranburg. An excerpt:
Benjamin Franklin said, “[I]n this world nothing can be said to be certain, except death and taxes.” He was almost right. As this case illustrates, even taxes are not certain when it comes to matters affecting Indian tribes. In this appeal, we consider whether Florida’s Rental Tax and Florida’s Utility Tax, as applied to matters occurring on Seminole Tribe lands, violate the tenets of federal Indian law. For the reasons that follow, we find that the Utility Tax as it involves activities on Tribe land does not, but the Rental Tax does.
Briefs here.
Eleventh Circuit Briefs in Seminole Tribe Rental and Gross Receipts Tax Challenge
Opening Eleventh Circuit Brief in Seminole Tribe Rental and Gross Receipts Tax Challenge
Federal Court Holds that Federal Indian Country Leasing Regs Preempt State Rental and Utility Taxes
Here are the materials in Seminole Tribe of Florida v. State of Florida (S.D. Fla.):
59 Seminole Motion for Summary J
61 Florida Motion for Summary J
An excerpt:
The Seminole Tribe of Florida filed this lawsuit challenging the imposition of two Florida taxes: the Rental Tax and the Utility Tax. After considering the extensive briefing by the parties, as well as hearing oral argument from each side, the Court finds that Federal law prohibits both taxes from being imposed.
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