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

By Matthew Nesto (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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.

  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!


Hello! I'm Law360's automated support bot.

How can I help you today?

For example, you can type:
  • I forgot my password
  • I took a free trial but didn't get a verification email
  • How do I sign up for a newsletter?
Ask a question!