Tribe States Valid Claims Over South Dakota Use Tax, Federal Judge Rules

(December 28, 2015, 12:35 PM EST) -- SIOUX FALLS, S.D. — A South Dakota federal judge on Dec. 18 declined to dismiss an Indian tribe’s claims that the state does not have the authority to impose a use tax on reservation land against casino patrons who are not tribal members after finding that the claims are not barred by res judicata or abstention and that the state is not entitled to judgment on the pleadings (Flandreau Santee Sioux Tribe v. Andy Gerlach, et al., No. 14-4171, D. S.D.; 2015 U.S. Dist. LEXIS 169317)....
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