Split 8th Circuit Says South Dakota Cannot Impose Use Tax On Non-Tribal Members

(September 18, 2019, 8:20 AM EDT) -- ST. PAUL, Minn. — A divided Eighth Circuit U.S. Court of Appeals panel on Sept. 6 affirmed that South Dakota does not have the authority to impose a use tax on Indian reservation land against casino patrons who are not tribal members but reversed a finding that the state could not condition the renewal of the tribe’s alcoholic beverage licenses on payment of the use tax (Flandreau Santee Sioux Tribe v. Kristi Noem, et al., No. 18-1271, 8th Cir., 2019 U.S. App. LEXIS 26966)....