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MUSCOGEE (CREEK) NATION v. PRUITT

No. 11-7005.

669 F.3d 1159 (2012)

MUSCOGEE (CREEK) NATION, a federally-recognized Tribe, Plaintiff-Appellant, v. Scott PRUITT, Attorney General of Oklahoma; The Oklahoma Tax Commission; Thomas Kemp, Jr., Chairman, Oklahoma Tax Commission; Jerry Johnson, Vice-Chairman, Oklahoma Tax Commission; Dawn Cash, Secretary, Oklahoma Tax Commission, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

February 28, 2012.

Attorney(s) appearing for the Case

Joseph V. Messineo , Fredericks Peebles & Morgan, LLP, Omaha, NE, and Michael A. Simpson , Atkinson, Haskins, Nellis, Brittingham, Gladd & Carwile, P.C., Tulsa, OK ( Conly J. Schulte , Fredericks Peebles & Morgan, LLP, Omaha, NE, and Galen L. Brittingham , Atkinson, Haskins, Nellis, Brittingham, Gladd & Carwile, P.C., Tulsa, OK, with them on the briefs), appearing for Appellant.

E. Clyde Kirk , Assistant Attorney General, Office of the Attorney General for the State of Oklahoma, Oklahoma City, OK, appearing for Appellee E. Scott Pruitt , Oklahoma Attorney General, and Larry D. Patton , Assistant General Counsel, Oklahoma Tax Commission, Oklahoma City, OK, appearing for Appellees Oklahoma Tax Commission and its Commissioners.

Before GORSUCH, HOLMES, and MATHESON, Circuit Judges.

MATHESON, Circuit Judge.

In Oklahoma, cigarette and other tobacco product sales to tribal members in Indian country are exempt from state taxes. To prevent non-tribal members from avoiding taxes on their purchases of such products in Indian country, Oklahoma adopted a tax-stamp scheme to ensure that taxes are collected for those sales. Oklahoma also requires tobacco product manufacturers either to enter into and make payments under a Master Settlement Agreement with...

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