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OKLAHOMA TAX COMM'N v. POTAWATOMI TRIBE

No. 89-1322.

498 U.S. 505 (1991)

OKLAHOMA TAX COMMISSION v. CITIZEN BAND POTAWATOMI INDIAN TRIBE OF OKLAHOMA

Supreme Court of the United States.

Decided February 26, 1991.

Attorney(s) appearing for the Case

David Allen Miley argued the cause for petitioner. With him on the briefs was Joe Mark Elkouri.

Edwin S. Kneedler argued the cause for the United States as amicus curiae. With him on the brief were Solicitor General Starr, Assistant Attorney General Stewart, Deputy Solicitor General Wallace, and Robert L. Klarquist.

Michael Minnis argued the cause for respondent. With him on the brief was G. Lindsay Simmons.*

CHIEF JUSTICE REHNQUIST delivered the opinion of the Court.

The issue presented in this case is whether a State that has not asserted jurisdiction over Indian lands under Public Law 280 may validly tax sales of goods to tribesmen and nonmembers occurring on land held in trust for a federally recognized Indian tribe. We conclude that under the doctrine of tribal sovereign immunity, the State may not tax such sales to Indians, but remains free to collect taxes on sales...

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