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GILA RIVER INDIAN COMMUNITY v. WADDELL

No. 94-16972.

91 F.3d 1232 (1996)

GILA RIVER INDIAN COMMUNITY, Plaintiff-Appellant, v. Paul WADDELL, as Director of the Department of Revenue of the State of Arizona, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided July 31, 1996.

Attorney(s) appearing for the Case

Rodney B. Lewis, Gila River Indian Community, Sacaton, Arizona, for plaintiff-appellant.

Patrick Irvine, Assistant Attorney General, Phoenix, Arizona, for defendant-appellee.

Before: REINHARDT, THOMPSON and O'SCANNLAIN, Circuit Judges.

O'SCANNLAIN, Circuit Judge:

We must decide whether a state is preempted from imposing a sales tax on entertainment events which take place on an Indian reservation.

I

Gila River Indian Community ("Tribe") appeals the district court's summary judgment on remand from this court in favor of Paul Waddell, as Director of the Department of Revenue of the State of Arizona. The Tribe seeks declaratory and injunctive relief from the imposition of a tax on...

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