Mashantucket Tribe loses decision in taxation of slot machines

Monday, July 15, 2013  

A town in Connecticut can impose taxes on slot machines leased by the Mashantucket Pequot Tribal Nation, the 2nd Circuit Court of Appeals ruled today.

A federal judge had barred the town of Ledyard from imposing the taxes. But on appeal, the 2nd Circuit said the tribe wasn't protected by the Indian Gaming Regulatory Act or its sovereignty.

"The town and state have more at stake than the tribe," the decision read. "The economic effect of the tax on the tribe is negligible; its economic value to the town is not."

The tribe leases the machines from a non-Indian vendor that had been paying the taxes.

Turtle Talk has posted documents from the case, Mashantucket Pequot Tribal Nation v. Ledyard.

2nd Circuit Decision:
Mashantucket Pequot Tribal Nation v. Ledyard (July 15, 2013)

Editorial: Tough call on Mashantucket slot machine tax case (4/3)