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JUNE 28, 2001

The Supreme Court wraps up its October 2000 term today and will soon issue a ruling on a dispute over gaming taxes paid by tribes.

The 10th Circuit Court of Appeals last year ordered the Chickasaw Nation and the Cherokee Nation to pay certain federal taxes on pull-tabs they sell. Pull-tabs are Class II games.

The tribes contend they should be exempt from the taxes. States don't pay the taxes.

As of 1997, the Chickasaw Nation owed $42,000 dollars while the Choctaw Nation owed almost $153,000 for the taxes.

A negative decision could lead to legislation exempting tribes from the taxes.

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)