Ho-Chunk Nation v. Wisconsin Department of Revenue

¶ 39. (dissenting). Wisconsin law requires the Wisconsin Department of Revenue to refund 70 percent of the state excise tax on cigarettes that an Indian tribe collects for the state on its reservation or trust lands, provided that "[t]he land on which *572the sale occurred was designated a reservation or trust land on or before January 1, 1983." Wis. Stat. § 139.323(3) (2007-08).1 If the land on which the sale occurred was not designated a reservation or trust land on or before January 1,1983, the state keeps the entire tax.

¶ 40. In this case, the Ho-Chunk Nation seeks a refund of 70 percent of…