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SALT RIVER PIMA-MARICOPA v. STATE OF ARIZONA

No. 93-16853.

50 F.3d 734 (1995)

SALT RIVER PIMA-MARICOPA INDIAN COMMUNITY, Plaintiff-Appellant, v. STATE OF ARIZONA; Paul Waddell, Director of the Arizona Department of Revenue, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided March 21, 1995.

Attorney(s) appearing for the Case

Phillip J. Shea, Shea & Wilks, Phoenix, AZ, for plaintiff-appellant.

Patrick Irvine, Asst. Atty. Gen., Phoenix, AZ, for defendants-appellees.

Before: FLETCHER, PREGERSON, and RYMER, Circuit Judges.

FLETCHER, Circuit Judge:

Plaintiff Salt River Pima-Maricopa Indian Community ("Community") appeals from a summary judgment for the defendants, the State of Arizona and the Director of the Arizona Department of Revenue, Paul Waddell ("Arizona" or "State"). The Community argues that the district court erred by holding that the State may collect taxes on sales and rental transactions on the Indian reservation with non-Indians...

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