Oklahoma Tax Commission v. City Vending of Muskogee, Inc.

City Vending of Muskogee, Inc. (City Vending) argues that the Oklahoma Tax Commission’s ruling was void for lack of jurisdiction, and that the unstamped cigarettes sold to Indian Tribes were exempted by virtue of the Commerce Clause of the United States Constitution.1 The United States Supreme Court in Oklahoma Tax Comm ’n v. Citizen Band Potawatomi Indian Tribe, — U.S.-, -, -, 111 S.Ct. 905, 908, 912, 112 L.Ed.2d 1112, 1118, 1123 (1991), did not address the Commerce Clause; however, it held that under the doctrine of tribal sovereign immunity, the State cannot tax the sale of cigarettes to…