AGUA CALIENTE BAND OF CAHUILLA INDIANS v. HARDIN

No. 99-55251.

223 F.3d 1041 (2000)

AGUA CALIENTE BAND OF CAHUILLA INDIANS, a federally-recognized Indian Tribe; Agua Caliente Tribal Corporation, a federally-chartered Tribal governmental corporation, Plaintiffs-Appellants, v. Galen HARDIN, in his official capacity as Tax Compliance Specialist of California State Board of Equalization; Johan Klehs, in his official capacity as member of the California State Board of Equalization; Dean Andal, in his official capacity as member of the California State Board of Equalization; Ernest J. Dronenburg, Jr., in his official capacity as member of the California State Board of Equalization; John Chiang, in his official capacity as member of the California State Board of Equalization, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed September 11, 2000


Attorney(s) appearing for the Case

Art Bunce, Law Offices of Art Bunce, Escondido, California, for the appellants.

Herbert Levin, Office of the Attorney General of the State of California, Los Angeles, California, for the appellees.

Before: TROTT, FERNANDEZ, and McKEOWN, Circuit Judges.


McKEOWN, Circuit Judge:

The Agua Caliente Band of Cahuilla Indians and the Agua Caliente Tribal Corporation (collectively "the Tribe") seek a declaratory judgment that federal law precludes imposition of the State of California's sales and use tax on purchases of food and beverages by non-tribal members at a tribal resort on reservation land. The district court determined that the Eleventh Amendment barred the Tribe's claims and dismissed the action for lack of jurisdiction...

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