Before the U.S. Supreme Court tackles the Washington State Department of Licensing v. Cougar Den Inc. case involving the Confederated Tribes and Bands of the Yakama Nation this fall, there are several other pending matters that could help define when states can tax tribal businesses.
Tax attorney Nicole Elliott told Law360 that there "continues to be a lot of uncertainty" in the battle between tribes and state authorities over taxes. "States will continue to find ways to attempt to raise revenue and tribes will rightfully push back."
Four of the highest impact cases include: Citizen Potawatomi Nation v. Oklahoma in the U.S. Supreme Court; both U.S.A. v. the Miccosukee Tribe of Indians of Florida and Seminole Tribe of Florida v. Biegalski in the U.S. Court of Appeals for the Eleventh Circuit; and State of New York v. Mountain Tobacco Co. in the U.S. Court of Appeals for the Second Circuit. All of which will be closely watched by Native American law and tax law practitioners alike.
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