Mohegan Tribe of Indians of Connecticut v. Big Bubba's BBQ, LLC

MEMORANDUM OF DECISION RE: PLAINTIFF’S MOTION TO STRIKE DEFENSES

GUERNSEY, C.J.

In this action brought to collect sales taxes, interest and penalties allegedly due under the Mohegan Tribal Tax Code, MTC § 7-221 et seq., the Defendant has filed six special defenses, of which the Plaintiff has moved to strike five. The challenged special defenses may be generalized as follows: First, that the Defendant was exempt from this tax under the terms of its lease with The Mohegan Tribal Gaming Authority (MTGA); Second, that the Tribal Tax Office retroactively changed the methodology for determining the…