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11th Circuit: Seminoles Not Subject To Rental Tax But Must Pay Utility Tax

Mealey's (August 27, 2015, 1:17 PM EDT) -- ATLANTA — Florida’s rental tax violates federal Indian law and is preempted by the comprehensive federal regulation of Indian land leasing, but the state’s tax on utilities is directed at utility providers and not an Indian tribe and is not preempted by federal law, the 11th Circuit U.S. Court of Appeals held Aug. 26 in partly affirming and partly reversing a district court ruling (Seminole Tribe of Florida v. Marshall Stranburg, No. 14-14524, 11th Cir.; 2015 U.S. App. LEXIS 15061).

(Opinion available. Document #96-150918-002Z.)

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