SD Can Pull Tribe's Liquor License Over Tax, 8th Circ. Says

Law360 (September 9, 2019, 6:11 PM EDT) -- Declining to renew a tribal casino's liquor license is a reasonable remedy for South Dakota to collect valid use taxes, the Eighth Circuit said Friday, but added the tribe needn't remit use taxes collected at its stores from nonmembers.

In overturning and affirming parts of a district court's 2017 ruling that said the state could tax those who aren't members of the Flandreau Santee Sioux Tribe for goods purchased in the store but not in the casino, the federal appeals court backed the state's conditional licensure argument, while reasserting the long history of tribal sovereignty and independence as defined in the Indian Gaming...

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