Legal Opinion
Seminole Tribe v. Florida
District Court, S.D. Florida
Decided September 5, 2014No. Civil Action No. 12-62140-CivPublishedCited by 2 opinions
1Opinion of the Court
Order On Cross Motions For Summary Judgment
ROBERT N. SCOLA, JR., District Judge.
The Seminole Tribe of Florida filed this lawsuit challenging the imposition of two *1097Florida taxes: the Rental Tax and the Utility Tax. After considering the extensive briefing by the parties, as well as hearing oral argument from each side, the Court finds that Federal law prohibits both taxes from being imposed.
1. Background
The Seminole Tribe of Florida is a federally recognized Indian tribe, with reservations throughout Florida. The Florida Department of Revenue is the agency responsible for collecting tax…
2Cases cited26 opinions
- United States v. Mead Corp.Supreme Court of the United States · 2001
- Wyeth v. LevineSupreme Court of the United States · 2009
- Morton v. RuizSupreme Court of the United States · 1974
- McClanahan v. Arizona State Tax CommissionSupreme Court of the United States · 1973
- Resolution Trust Corp. v. Dunmar Corp.Court of Appeals for the Eleventh Circuit · 1995
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3Cited by2 opinions
- Seminole Tribe of Florida v. Marshall StranburgCourt of Appeals for the Eleventh Circuit · 2015
- Seminole Tribe of Florida v. Marshall StranburgCourt of Appeals for the Eleventh Circuit · 2015