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Mealeys

Mealey's Native American Law - 8th Circuit Denies Rehearing In Split Ruling Over Tax On Nontribal Members

ST. PAUL, Minn. - The Eighth Circuit U.S. Court of Appeals on Oct. 24 rejected petitions for rehearing of a divided decision affirming that South Dakota does not have the authority to impose a use tax on Indian reservation land against casino patrons who are not tribal members but reversing a finding that the state could not condition the renewal of the tribe's alcoholic beverage licenses on payment of the use tax (Flandreau Santee Sioux Tribe v. Kristi Noem, et al., No. 18-1271, 8th Cir., 2019 U.S. App. LEXIS 32013).
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