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Excise Tax

Sep 18, 2019

Indian Law: Indian Gaming Regulatory Act-Excise Tax-Preemption

Where the state challenged the grant of summary judgment to an Indian tribe in a dispute involving whether federal law preempts the imposition of a South Dakota excise tax on the gross receipts of a nonmember contractor for services performed in renovating and expanding a reservation casino, the tribe failed to show that the tax […]

Sep 11, 2018

Administrative : Taxation – Excise Tax

Thompson Truck & Trailer, Inc. v. U.S. (MLW No. 72039/Case No. 17-3154 – 5 pages) (U.S. Court of Appeals, 8th Circuit, Wollman, J.)

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