The Seminole Tribe must pay taxes for gasoline that it purchases off the reservation, the Florida 4th District Court of Appeal ruled on Wednesday.

The tribe filed a lawsuit against the Department of Revenue to seek a refund for sales and excise taxes paid between January 2004 and February 2006. The tribe purchased the fuel off the reservation but used it for governmental purposes on the reservation.

A trial judge sided with the tribe but the department appealed. In a unanimous ruling, the 4th District Court reversed and said the tribe can't use its sovereignty as a shield from state taxation.

"Off-reservation transactions, even by tribal members, are susceptible of [state] taxation without running afoul of the Indian Commerce Clause," the court wrote.

Get the Story:
Seminole Tribe must pay fuel taxes, court rules (The South Florida Sun-Sentinel 6/23)

Florida Court of Appeal Decision:
Florida Department of Revenue v. Seminole Tribe (June 22, 2011)