Seminole Tribe of Florida v. Stranburg

SCOTUS Blog Petition of the Day: Seminole Tribe of Florida v. Stranburg

Matthew L.M. Fletcher

Here.

NITA Annual Conference Announcement

Sarah M Donnelly1 Comment

National Intertribal Tax Alliance 17th Annual Tax Conference 2015 to Include Litigation Updates from Glen A. Stankee, Counsel of Record for the Seminole Tribe v. State of Florida Case on Rental and Utility Tax 

Today, August 26, 2015, the Eleventh Circuit Court of Appeals ruled that Florida’s Rental Tax is preempted by Federal Indian law, but not Utility Tax. Seminole Tribe of Florida v. Stranburg (State of Florida). Full decision can be found on Turtle Talk: https://turtletalk.wordpress.com/…/eleventh-circuit-holds-…/

Glen A. Stankee, Counsel of Record in this Seminole litigation (Akerman LLP), will be providing litigation updates on this case as well as other tribal taxation cases for 2015 at the National Intertribal Tax Alliance (NITA) 17th Annual Conference scheduled this year at the Seneca Niagara Resort & Casino, Niagara Falls, NY – September 16-17, 2015.

NITA’s Conference Brochure is available on the website and contains information the conference agenda and registration information.  For more information on NITA’s tax conference visit:  http://www.intertribaltaxalliance.org  or email Marilyn White, NITA Conference Coordinator.  mwhite@intertribaltaxalliance.org

Eleventh Circuit Holds Florida’s Rental Tax is Preempted by Federal Indian Law, but Not Utility Tax

Matthew L.M. Fletcher3 Comments

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.