Citizen Band Potawatomi Indian Tribe of Oklahoma v. Oklahoma Tax Commission

BALDOCK, Circuit Judge.

At issue is whether the Oklahoma Tax Commission (“Tax Commission”) may require the Citizen Band Potawatomi Indian Tribe of Oklahoma (“Tribe”) to obtain a state license to sell beer containing 3.2% of alcohol by weight (“3.2 beer”) on Indian land. The Tribe owns and operates a convenience store and a golf course on land held for it in trust by the federal government. Under its Tribal license,1 the Tribe was selling 3.2 beer at the convenience store for off-premises consumption and at the golf course for both on and off-premises consumption. The Tax Commission notified…