A Partial But Significant Tax Victory For Tribal Casinos

By Timothy Evans and Kathleen Nilles (November 7, 2017, 3:56 PM EST) -- In a recent case decided by the U.S. District Court for the District of South Dakota, Flandreau Santee Sioux Tribe v. Gerlach, Case No. 14-4171 (D.S.D. Sept. 15, 2017), the Flandreau Santee Sioux Tribe won a partial, but significant, victory in preventing the state of South Dakota's imposition of a use tax on purchases by nonmembers of goods and services at the tribe's on-reservation casino and related amenities. The decision also has further potential implications for tribal-state gaming compacting and alcohol regulation in Indian country, including:...

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