Legal Opinion
Tunica-Biloxi Tribe, a Sovereign Indian Nation v. State of Louisiana
Court of Appeals for the Fifth Circuit
Decided June 24, 1992No. 91-3393PublishedCited by 11 opinions
1Opinion of the Court
JERRY E. SMITH, Circuit Judge:
The state of Louisiana imposes a retail sales tax on the off-reservation purchase of new vehicles by Indian tribes and tribal members. Concluding that the imposition of the tax is proper, we affirm the district court’s judgment in favor of the state.
I
The state of Louisiana imposes a sales tax upon the retail sale of motor vehicles within the state. La.R.S. 47:302(A). Payment of the tax is a prerequisite to registering and obtaining a license plate for the vehicle. Id. 47:303(B)(1). The Tunica-Biloxi Tribe (“the Tribe”) 1 purchased a van off-reservation with…
2Cases cited14 opinions
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- California v. Cabazon Band of Mission IndiansSupreme Court of the United States · 1987
- County of Yakima v. Confederated Tribes & Bands of the Yakima Indian NationSupreme Court of the United States · 1992
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Cayuga Indian Nation of New York v. Village of Union SpringsDistrict Court, N.D. New York · 2003
- Robert Malabed v. North Slope Borough, Morris David Welch v. North Slope Borough, Charles Michael Emerson v. North Slope BoroughCourt of Appeals for the Ninth Circuit · 2003
- United States Ex Rel. Cheyenne River Sioux Tribe v. South DakotaCourt of Appeals for the Eighth Circuit · 1997
- United States of America, on Behalf of the Cheyenne River Sioux Tribe and Its Members, Plaintiff/appellant/cross Cheyenne River Sioux Tribe, Intervenor Plaintiff/appellant/cross v. State of South Dakota Julie M. Johnson, State Secretary of Revenue, Defendants/appellees/cross Ronald J. Schreiner Dewey County, South Dakota John Alley, County Treasurer Ziebach County, South Dakota Virginia Hertel, County Treasurer, Rosebud Sioux Tribe v. Julie Johnson, State Secretary of Revenue, United States of America, Amicus CuriaeCourt of Appeals for the Eighth Circuit · 1997
- Omaha Tribe of Nebraska v. MillerDistrict Court, S.D. Iowa · 2004
6 more not listed; retrieve them via the Exa API.