Judge Says Michigan Can’t Enforce Use Tax Against Tribe, Allows Tobacco Taxes

Mealey's (September 8, 2021, 8:52 AM EDT) -- MARQUETTE, Mich. — A Michigan federal judge on Aug. 26 enjoined Michigan from enforcing its use tax against an Indian tribe and its members for goods or services that are used both on- and off-reservation because it unconstitutionally does not apportion tax based on where the goods are used, as the judge found in a July 13 ruling that separately granted summary judgment in favor of the state on the tribe’s tobacco tax and other claims....