Tax Should Apply To Non-Native Contract Work, 8th Circ. Told

Law360 (January 12, 2021, 5:54 PM EST) -- Federal laws prohibiting taxation on Native American lands shouldn't prevent South Dakota from taxing contracting work performed by a non-Native American company on the Flandreau Santee Sioux Tribe's on-reservation casino, the state government told the Eighth Circuit Tuesday.

The appeals court should reverse a South Dakota federal court's ruling that the state government couldn't tax the contracting work of Henry Carlson Co., which performed a $24 million renovation project at the reservation's Royal River Casino in Flandreau, South Dakota, the state government said.

The Indian Trader Statutes apply to goods, but not services, and the Indian Gaming Regulatory Act doesn't include...

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