State argues right to impose gas tax
Facebook Twitter Email

The South Dakota Supreme Court heard oral arguments on Tuesday in a case affecting taxation of an Indian-owned business.

Loren "Bat" Pourier owns a convenience store on the Pine Ridge Reservation that sells gasoline. He wants a $938,000 refund on taxes he paid to the state.

According to the Associated Press, arguments centered over a 1936 federal law the state believes authorizes its tax. A federal judge in Idaho struck down this line of reasoning in a case affecting tribes there.

Seperately, the state of South Dakota is seeking to impose a fuel importers tax the Rosebud Sioux Tribe.

Get the Story:
Court hears reservation tax dispute (AP 11/20)

Relevant Links:
South Dakota Department of Revenue -

Related Stories:
State wants tribe to pay gas tax (10/15)
Janklow sues over tribal jurisdiction (10/10)
State appealing tribal gas ruling (09/02)
Conference focuses on Indian law (8/30)
Kan. Indian gas tax case delayed (8/28)
Idaho tribes score victory with tax ruling (08/20)
Winnebago executive to appear in Kan. (8/27)
Winnebago Tribe welcomes gas tax decision (7/12)
State ordered to return tribal property (7/11)
Winnebago Tribe wants property back (5/21)
Court halts tax on tribe (5/18)
Company was distributing to tribe (4/16)
Court action planned in tax dispute (4/15)
Winnebago leaders ordered arrested (4/12)
Fight expected over gas taxes (4/11)
Winnebago Tribe's gas trucks seized (4/10)