Legal Opinion
Barona Band of Mission Indians v. Yee
Court of Appeals for the Ninth Circuit
Decided June 18, 2008No. 06-55918PublishedCited by 17 opinions
1Opinion of the Court
WARDLAW, Circuit Judge:
We must decide whether a non-Indian contractor who purchases construction materials from non-Indian vendors, which are later delivered to a construction site on Indian land, is exempt from state sales taxes. The California State Board of Equalization (the “Board”) appeals the grant of summary judgment in favor of the Barona Band of Mission Indians (the “Tribe”) in which the district court determined that the balancing test set forth in White Mountain Apache Tribe v. Bracker, 448 U.S. 136, 100 S.Ct. 2578, 65 L.Ed.2d 665 (1980), preempted a state sales tax levied against…
2Cases cited17 opinions
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- White Mountain Apache Tribe v. BrackerSupreme Court of the United States · 1980
- 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
12 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Otoe-Missouria Tribe of Indians v. New York State Department of Financial ServicesCourt of Appeals for the Second Circuit · 2014
- Mashantucket Pequot Tribe v. Town of LedyardCourt of Appeals for the Second Circuit · 2013
- Ute Mountain Ute Tribe v. RodriguezCourt of Appeals for the Tenth Circuit · 2011
- Flandreau Santee Sioux Tribe v. Kristi NoemCourt of Appeals for the Eighth Circuit · 2019
- Big Sandy Rancheria Enters. v. Rob BontaCourt of Appeals for the Ninth Circuit · 2021
12 more not listed; retrieve them via the Exa API.