FROM THE ARCHIVE

Supreme Court decision on taxation due

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JUNE 26, 2001

The Supreme Court on Thursday will hand down its decision on a taxation dispute between two Oklahoma tribes and the federal government.

The 10th Circuit Court of Appeals has ruled that the Chickasaw Nation and the Choctaw Nation are subject to federal wagering and excise taxes for gaming devices they sell. The tribes believe they should be exempt, like states.

Get the 10th Circuit Rulings:
Chickasaw Nation v. US (10th Circuit No. 99-7042. April 2000)
Choctaw Nation v. US (10th Circuit No. 99-7042. April 2000)

Get the Department of Justice Brief:
PDF | HTML

Get a GAO report on Indian gaming taxation issues:
Tax Policy: A Profile of the Indian Gaming Industry (GAO GGD-97-91. April 1997)

Relevant Links:
The Choctaw Nation of Oklahoma - http://www.choctawnation.com
The Chickasaw Nation -http://www.chickasaw.net
The US Supreme Court - www.supremecourtus.gov

Related Stories:
Supreme Court Roundup: The 2000-2001 Term (6/19)
Supreme Court: The 2000-2001 Term (3/6)
Supreme Court accepts taxation case (01/23)
OK tribes told to pay pull-tab taxes (04/06)