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Native American Issues State Taxes

Pillsbury Winthrop Shaw Pittman LLP

State Taxation in Indian Country Could Face Supreme Court Scrutiny

South Point Energy Center, LLC, with the support of the Fort Mohave Indian Tribe, seeks Supreme Court confirmation that SALT exemption applies to the permanent improvements on Indian land, regardless of ownership status. The...more

Jenner & Block

Amicus Brief Filed on Behalf of the Fort Mojave Indian Tribe Urging SCOTUS to Protect Tribal Sovereignty

Jenner & Block on

Jenner & Block filed an amicus brief before the Supreme Court of the United States on behalf of the Fort Mojave Indian Tribe in South Point Energy Center LLC v. Arizona Department of Revenue. The brief calls on the Court to...more

Womble Bond Dickinson

2021 Arizona Tax Updates

Womble Bond Dickinson on

TRANSACTION PRIVILEGE TAX UPDATES LEGISLATION - Senate Bill 1110, Chapter 443. Tribal Exemptions. This bill codified the following exemptions applicable to Indian tribes and tribal members at A.R.S. § 42-5121 et seq.: (1)...more

Hicks Johnson

McGirt Update: Tax, Environmental, and Energy Implications

Hicks Johnson on

Three months on from the Supreme Court’s decision in McGirt v. Oklahoma, the fallout is becoming increasingly clear in Oklahoma. On July 9, 2020, the Supreme Court issued its opinion in McGirt, ruling that most of the eastern...more

Hicks Johnson

Oklahoma Oil and Gas Business Braces for Change in Wake of Supreme Court Decision

Hicks Johnson on

On July 9, 2020, the Supreme Court issued its opinion in McGirt v. Oklahoma, ruling that most of the eastern half of Oklahoma is an Indian reservation. While the decision ostensibly resolves a jurisdictional challenge to a...more

Holland & Knight LLP

Six Tips for Tribal Governments to Reduce Tribal Member Taxes in 2018

Holland & Knight LLP on

• President Donald Trump on Dec. 22, 2017, signed the Tax Cuts and Jobs Act, the first major overhaul of the U.S. tax system in over 30 years. • Although few of the enacted provisions are specific to Indian Country, several...more

Holland & Knight LLP

Flandreau Santee Sioux Tribe Receives Partial Victory in South Dakota Tax Case

Holland & Knight LLP on

HIGHLIGHTS: •In a recent case before the U.S. District Court for the District of South Dakota, Flandreau Santee Sioux Tribe v. Gerlach, the Flandreau Santee Sioux Tribe (Tribe) won a partial, but significant, victory...more

Best Best & Krieger LLP

Local Taxes on Non-Indian Possessory Interests in Indian Country OK’d by Court - BB&K Wins Major Victory for Local Agencies...

In a major win affecting counties and local taxing entities throughout California, Best Best & Krieger LLP attorneys Roderick E. Walston and Steven G. Martin helped secure a federal court ruling that possessory interests held...more

Pullman & Comley, LLC

Appellate Court Notes

Pullman & Comley, LLC on

Supreme Court Advance Release Opinions: SC19651 - Southwest Appraisal Group, LLC v. Administrator, Unemployment Compensation Act - Appellate Court Advance Release Opinions: AC38279 - Al Dente, LLC v....more

Kilpatrick

2016 Native American Tax Litigation Roundup

Kilpatrick on

One driver of economic development for many tribes is derived from their ability to impose taxes on business activities on Reservations free from state and local taxation. This year, there has been continued litigation to...more

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