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STATE, EX REL. TAX COM'N v. BRUNER

No. 65688.

815 P.2d 667 (1991)

STATE of Oklahoma, ex rel. OKLAHOMA TAX COMMISSION, Appellant, v. Don BRUNER and Lellilt Bruner, d/b/a Chebon's Smoke Shop, Appellees.

Supreme Court of Oklahoma.

July 30, 1991.

Attorney(s) appearing for the Case

J. Lawrence Blankenship and Robert C. Jenkins, Oklahoma Tax Com'n, Oklahoma City, for appellant.

John G. Ghostbear, Tulsa, for appellees.

DOOLIN, Justice.

The issue presented on certiorari is whether the State of Oklahoma has jurisdiction over the regulation and sales of tobacco products conducted within the boundaries of restricted Indian Country.

Petitioner, Don Bruner, a member of the Muscogee (Creek) Nation Indian Tribe, (Tribe), is the retail-operator of Chebon's Smoke Shop, located inside Tulsa County, Broken Arrow, Oklahoma. The tract of land...

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