8th Circ. Says SD Can Tax Sioux Casino Renovations

Law360 (September 9, 2019, 7:51 PM EDT) -- The Eighth Circuit has said South Dakota can tax contracting work being done on a tribal casino, finding that the Indian Gaming Regulatory Act doesn't preempt the state's tax as its interests supersede tribal and federal interests.

In overturning a trial court's decision granting summary judgment in favor of the Flandreau Santee Sioux Tribe, the appellate court said in a split decision Friday that the non-tribal Henry Carlson Co. has to pay a 2% tax worth $480,000 on the $24 million casino renovation project.

"The state's legitimate interests in raising revenues for essential government programs that benefit the nonmember contractor-taxpayer in...

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