BALDOCK, Circuit Judge.
At issue is whether the Oklahoma Tax Commission ("Tax Commission") may require the Citizen Band Potawatomi Indian Tribe of Oklahoma ("Tribe") to obtain a state license to sell beer containing 3.2% of alcohol by weight ("3.2 beer") on Indian land. The Tribe owns and operates a convenience store and a golf course on land held for it in trust by the federal government. Under its Tribal license,
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