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S.D. high court sides with Indian business owner
FRIDAY, FEBRUARY 28, 2003 The South Dakota Supreme Court on Thursday refused to allow the state to tax the sale of gasoline at an Indian-owned gas station on the Pine Ridge Reservation. The court said Indian customers of Loren "Bat" Pourier are entitled to the bulk of a potential $940,000 tax refund. Pourier didn't explicitly impose the 22-cent sales tax but had reduced sales to the federal government, which is exempt from the state, by 22 cents. The case was remanded to a state circuit court for a determination on the refund. Get the Story:
Court: No gas tax in Indian Country (The Sioux Falls Argus Leader 2/28)
Court rules against state (AP 2/28) Relevant Documents:
Decision: Pourier v. S.D. | Case Information: Pourier v. S.D. (South Dakota Supreme Court) Relevant Links:
South Dakota Department of Revenue - http://www.state.sd.us/revenue/revenue.html Related Stories:
State argues right to impose gas tax (11/20)
State wants tribe to pay gas tax (10/15)
Janklow sues over tribal jurisdiction (10/10)
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