Seminole Tribe Prevails in Dispute with Florida over Banked Games

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

37-seminole-msj

38-florida-msj

44-seminole-response-to-38

53-florida-response-to-37

86-seminole-immunity-brief

87-florida-immunity-brief

103-dct-order

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.

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.

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

66 Florida Response

68 Seminole Response

70 Florida Reply

71 Seminole Reply

84 DCT Order

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.