Kristi Noem, Governor of South Dakota, et al., Petitioners v. Flandreau Santee Sioux Tribe

  1. July 02, 2020

    Top State & Local Tax Cases Of 2020: Midyear Report

    From a U.S. Supreme Court decision to end a challenge to a decades-old tribal tax sovereignty standard to state supreme court rulings on emerging issues including apportionment and cloud computing, the first six months of 2020 gave tax professionals plenty to analyze. Here, Law360 looks at five important state and local tax cases from the year's first half.

  2. May 26, 2020

    Justices End SD's Attempts To Tax Sales At Tribal Casino

    The U.S. Supreme Court on Tuesday ended South Dakota's efforts to tax spending by nontribal members at a Native American casino, turning down the state's challenge to an Eighth Circuit holding in favor of the Flandreau Santee Sioux Tribe.

  3. May 04, 2020

    Balancing Test Needs Clarity, Justices Told In Tribal Tax Row

    A test determining when state taxation of tribal activities is preempted is inconsistent, South Dakota told the U.S. Supreme Court, asking justices to clarify the test in its bid to tax nonmember spending at a Native American casino.

  4. April 21, 2020

    SD Can't 'Reboot' Old Law, Justices Told In Casino Tax Row

    South Dakota cannot impose use tax on spending at a Native American casino by nonmembers of the tribe by asking the U.S. Supreme Court to "reboot" federal precedent, the tribe recently said, urging justices to deny the state's petition.