State, Department of Revenue v. Seminole Tribe of Florida

The State of Florida Department of Revenue (DOR) appeals an order of the Broward County circuit court denying its motion to transfer venue. We reverse.

After losing its consumer certificate of exemption from state sales and use taxation on off-reservation purchases, pursuant to chapter 212, Florida Statutes, the Seminole Tribe of Florida filed suit against DOR for declaratory and injunctive relief. It sought a declaration that all purchases for tribal government-associated use were immune from that *271tax under the United States Constitution’s Indian Commerce Clause1 and Supremacy Clause,2 and it…