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TUNICA-BILOXI TRIBE v. STATE OF LA.

No. 91-3393.

964 F.2d 1536 (1992)

TUNICA-BILOXI TRIBE, A Sovereign Indian Nation, et al., Plaintiffs-Appellants, v. STATE OF LOUISIANA, et al., Defendants-Appellees.

United States Court of Appeals, Fifth Circuit.

June 24, 1992.

Attorney(s) appearing for the Case

Donald Juneau, Hammond, La., for plaintiffs-appellants.

Reid Peyton Chambers, Sonosky, Chambers, Sachse & Endreson, Washington, D.C., for amicus curiae — Chitimacha Indian Tribe.

Roy Mongrue, James Smith, Asst. Attys. Gen., William J. Guste, Jr., Atty. Gen., Baton Rouge, La., for State of La. et al.

Howard P. Elliott, Jr., Chief Counsel, Dept. of Public Safety & Corrections, Baton Rouge, La., for Bruce Lynn.

Before WISDOM, JONES, and SMITH, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

The state of Louisiana imposes a retail sales tax on the off-reservation purchase of new vehicles by Indian tribes and tribal members. Concluding that the imposition of the tax is proper, we affirm the district court's judgment in favor of the state.

I.

The state of Louisiana imposes a sales tax upon the retail sale of motor vehicles within the state. La.R.S. 47:302(A). Payment of the tax is a prerequisite to registering...

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