Bercier v. Kiga

¶1 Alex Bercier appeals the trial court’s dismissal of his declaratory judgment action. He argues he should be exempt from all Washington excise taxes and regulations because, as a member of the Fort Peck Indian Tribe who resides and sells tobacco products on the Puyallup Indian reservation, he is an Indian doing business *813on Indian trust land, entitled to exemptions under RCW 82.24.260, .900, and 82.26.040. Holding that Bercier is not entitled to a tax exemption because he is not enrolled in the Puyallup Tribe on whose land he is doing business, we affirm.

Hunt, J. —

*813FACTS

¶2 Alex Bercier is an…