Legal Opinion
New Mexico Taxation & Revenue Department v. Laguna Industries, Inc.
New Mexico Supreme Court
Decided June 8, 1993No. 20855PublishedCited by 1 opinion
1Opinion of the Court
OPINION
FRANCHINI, Justice.
By opinion dated October 5, 1992, the Court of Appeals affirmed the trial court’s summary judgment in .favor of Laguna Industries, Inc. (Laguna) and against the New Mexico Taxation and Revenue Department (Department). See Laguna Indus., Inc. v. New Mexico Taxation & Revenue Deft, 114 N.M. 644, 845 P.2d 167 (Ct.App. 1992). On November 19, 1992, we granted certiorari to determine whether the Indian trader statutes1 preempt the imposition of gross receipts tax2 on receipts for non-Indian services rendered to an Indian tribal entity on the reservation.
After a careful…
2Cases cited7 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Central MacHinery Co. v. Arizona State Tax CommissionSupreme Court of the United States · 1980
- Lopez v. Employment Security Division of the New Mexico Department of LaborNew Mexico Supreme Court · 1990
- Rosebud Sioux Tribe v. US, BUR. OF INDIAN AFF.District Court, D. South Dakota · 1989
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Nm Tax. & Rev. Dept. v. Laguna Ind.New Mexico Supreme Court · 1993