Legal Opinion
Central MacHinery Co. v. Arizona State Tax Commission
Supreme Court of the United States
Decided June 27, 1980No. 78-1604PublishedCited by 100 opinions
1Opinion of the CourtJustice Marshall
This case presents the question whether a State may tax the sale of farm machinery to an Indian tribe when the sale took place on an Indian reservation and was made by a corporation that did not reside on the reservation and was not licensed to trade with Indians.
Appellant is a corporation chartered by and doing business in Arizona. In 1973 it sold 11 farm tractors to Gila River Farms, an enterprise of the Gila River Indian Tribe. The Tribe is federally recognized and is governed by a constitution adopted pursuant to the Indian Reorganization Act, 25 U. S. C. § 476. Gila River Farms conducts…
2Cases cited7 opinions
- United States v. PriceSupreme Court of the United States · 1966
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Oliphant v. Suquamish Indian TribeSupreme Court of the United States · 1978
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Wilson v. Omaha Indian TribeSupreme Court of the United States · 1979
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3Cited by100 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- New Mexico v. Mescalero Apache TribeSupreme Court of the United States · 1983
- Rice v. RehnerSupreme Court of the United States · 1983
- Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NMSupreme Court of the United States · 1982
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
95 more not listed; retrieve them via the Exa API.