Flandreau Santee Sioux Tribe v. Gerlach et al

  1. September 09, 2019

    SD Can Pull Tribe's Liquor License Over Tax, 8th Circ. Says

    Declining to renew a tribal casino's liquor license is a reasonable remedy for South Dakota to collect valid use taxes, the Eighth Circuit said Friday, but added the tribe needn't remit use taxes collected at its stores from nonmembers.

  2. December 06, 2018

    Tribal Casino Tax Row Judgment Must Be Stayed, SD Says

    South Dakota officials have urged a federal court to hold off on barring the government from taxing purchases by nontribal members at a Sioux tribe's casino, arguing it would be "extremely unlikely" for the state to recover distributed escrow funds if it wins an Eighth Circuit appeal of the lower court's judgment.

  3. November 02, 2018

    SD Tribe Slams State's Bid For A Stay In Tax Row

    The Flandreau Santee Sioux Tribe has urged a South Dakota federal court to make the state honor a judgment that it cannot impose a use tax on nonmembers' purchases at the tribe's casino, arguing that the court need not wait for the state's Eighth Circuit bid for a partial stay.

  4. September 18, 2017

    SD Can Tax Nontribal Members In Store, But Not Casino

    A South Dakota federal judge ruled on Friday that the state can’t impose a use tax on money nontribal members spend at the Flandreau Santee Sioux Tribe’s casino on gaming, food and other services, but said the same tax can be imposed on nonmember purchases at a store on the tribe's reservation.

  5. March 20, 2017

    South Dakota, Tribe Double Down In Casino Tax Battle

    The Flandreau Santee Sioux Tribe and the state of South Dakota traded blows in federal court Friday in their tax battle, with the tribe claiming that the state has no business imposing a use tax on the money nonmembers spend at the tribe's casino.

  6. February 13, 2017

    South Dakota, Tribe Seek Quick Wins In Casino Tax Suit

    The state of South Dakota and the Flandreau Santee Sioux tribe both sought quick wins in federal court Friday in a tax dispute, with the state arguing that the Indian Gaming Regulatory Act doesn't preempt the collection of a use tax on purchases by those who aren't members of the tribe.

  7. February 11, 2016

    Court To Consider Scope Of IGRA In Tribal Casino Tax Battle

    A South Dakota federal judge ruled Thursday that the Indian Gaming Regulatory Act may cover purchases of goods and services related to gambling, saying the court will consider the nature of the act's reach in a tax dispute between South Dakota and the Flandreau Santee Sioux tribe.

  8. September 08, 2015

    11th Circ. Ruling Doesn't Back Tribe In Tax Row, SD Says

    South Dakota officials on Tuesday rejected the Flandreau Santee Sioux Tribe's claim that a recent Eleventh Circuit decision backs its bid for partial judgment over the state's attempt to collect a casino tax, arguing that the ruling does not support the tribe's legal arguments.

  9. August 03, 2015

    8th Circ. Backs Preemption Of SD Casino Tax, Tribe Says

    A South Dakota tribe continued fighting the state's attempt to collect a casino tax, telling a federal court Friday that a recent Eighth Circuit decision boosts the tribe's position that federal law preempts the state's ability to collect on revenues earned from nontribal members.

  10. July 21, 2015

    Tribe Says SD Is Skirting Federal Law In Casino Tax Case

    A South Dakota tribe on Monday again urged a federal judge to declare that the state is barred from imposing a tax against non-tribe members for activities related to the operation of its casino, arguing the state is improperly attempting to circumvent federal law.

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