S.D. high court sides with Indian business owner

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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 -

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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)