Flandreau Santee Sioux Tribe v. Haeder, No. 18-2750 (8th Cir. 2019)
Annotate this CaseThe Eighth Circuit held that the Indian Gaming Regulatory Act does not preempt the imposition of statewide tax on the gross receipts of a nonmember contractor for services performed in renovating and expanding the Tribe's gaming casino located on the Reservation. The court reversed the district court's grant of summary judgment for the Tribe and held that the Tribe has failed to show that the tax has more than a de minimis financial impact on federal and tribal interests. Furthermore, the State's legitimate interests in raising revenues for essential government programs that benefit the nonmember contractor-taxpayer in this case, as well as its interest in being able to apply its generally applicable contractor excise tax throughout the State, were sufficient to justify imposing the excise tax on the construction services performed on the Casino's realty. Finally, the court granted the State's motion to dismiss the State Treasurer and remanded for further proceedings.
Court Description: Loken, Author, with Colloton and Kelly, Circuit Judges] Civil case - Indian Gaming Regulatory Act. The Indian Gaming Regulatory Act does not preempt the imposition of South Dakota's statewide tax on the gross receipts of a nonmember contractor for services performed in renovating and expanding the Tribe's gaming casino located on the Flandreau Indian Reservation; the Tribe has failed to show the tax has more than a de minimis financial impact on federal and tribal interests, and the state's legitimate interests in raising revenue for essential government programs which benefit the nonmember contractor-taxpayer in this case is sufficient to justify imposing the excise tax. Judge Colloton, concurring in the judgment. Judge Kelly, dissenting. For a related case issued this date, see No. 18-1271 Flandreau Santee Sioux Tribe v. Noem.
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