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CENTRAL MACHINERY CO. v. ARIZONA TAX COMM'N

No. 78-1604.

448 U.S. 160 (1980)

CENTRAL MACHINERY CO. v. ARIZONA STATE TAX COMMISSION.

Supreme Court of United States.

Decided June 27, 1980.

Attorney(s) appearing for the Case

Rodney B. Lewis argued the cause for appellant. With him on the briefs were Richard B. Collins, Jeanne S. Whiteing, and Z. Simpson Cox.

Ian A. Macpherson, Assistant Attorney General of Arizona, argued the cause for appellee. With him on the brief was Robert K. Corbin, Attorney General.

Deputy Solicitor General Claiborne argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General McCree, Assistant Attorney General Moorman, and Robert L. Klarquist.

MR. JUSTICE MARSHALL delivered the opinion of the Court.

This case presents the question whether a State may tax the sale of farm machinery to an Indian tribe when the sale took place on an Indian reservation and was made by a corporation that did not reside on the reservation and was not licensed to trade with Indians.

I

Appellant is a corporation chartered by and doing business in Arizona. In 1973 it sold 11 farm tractors to Gila River Farms, an...

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