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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