Here are the materials in Seminole Tribe of Florida v. State of Florida (N.D. Fla.):
Here is the complaint in Seminole Tribe of Florida v. State of Florida (N.D. Fla.):
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.
Here are the materials in Seminole Tribe of Florida v. State of Florida (S.D. Fla.):
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.