ARIZONA DEPT. OF REVENUE v. BLAZE CONSTR. CO.

No. 97-1536.

526 U.S. 32 (1999)

ARIZONA DEPARTMENT OF REVENUE v. BLAZE CONSTRUCTION CO., INC.

United States Supreme Court.

Decided March 2, 1999.


Attorney(s) appearing for the Case

Patrick Irvine, Assistant Attorney General of Arizona, argued the cause for petitioner. With him on the briefs were Grant Woods, Attorney General, C. Tim Delaney, Solicitor General, and Carter G. Phillips.

Beth S. Brinkmann argued the cause for the United States as amicus curiae urging reversal. With her on the brief were Solicitor General Waxman, Assistant Attorney General Schiffer, Deputy Solicitor General Kneedler, Roy W. McLeese III, and Elizabeth Ann Peterson.

Bruce C. Smith argued the cause for respondent. With him on the brief was Lat J. Celmins.*

Thomas, J., delivered the opinion for a unanimous Court.


Justice Thomas, delivered the opinion of the Court.

In United States v. New Mexico, 455 U.S. 720 (1982), we held that a State generally may impose a nondiscriminatory tax upon a private company's proceeds from contracts with the Federal Government. This case asks us to determine whether that same rule applies when the federal contractor renders its services on an Indian reservation...

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