BARONA BAND OF MISSION INDIANS v. YEE

No. 06-55918.

528 F.3d 1184 (2008)

BARONA BAND OF MISSION INDIANS, also known as Barona Group of Capitan Grande Band of Mission Indians; Barona Tribal Gaming Authority, Plaintiffs-Appellees, v. Betty T. YEE; Bill Leonard; Claude Parrish; John Chiang; Steve Westly, each in his or her official capacity as a member of the California State Board of Equalization, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Filed June 18, 2008.


Attorney(s) appearing for the Case

Bill Lockyer, W. Dean Freeman, Domini Pham, Leslie B. Smith, Randall A. Pinal, San Diego, CA, for the appellants.

Art Bunce, Kathryn Clenney, Law Offices of Art Bunce, Escondido, CA, for the appellees.

Before: HARRY PREGERSON, GLENN L. ARCHER, JR., and KIM McLANE WARDLAW, Circuit Judges.


WARDLAW, Circuit Judge:

We must decide whether a non-Indian contractor who purchases construction materials from non-Indian vendors, which are later delivered to a construction site on Indian land, is exempt from state sales taxes. The California State Board of Equalization (the "Board") appeals the grant of summary judgment in favor of the Barona Band of Mission Indians (the "Tribe") in which the district court determined that the balancing test set forth in White...

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