FROM THE ARCHIVE
Court rules on taxation
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MAY 31, 2000

The 10th Circuit Court of Appeals has reversed a lower court decision that favored three Kansas tribes and said the state has the right to impose motor fuel taxes on tribal gas stations so long as the taxation does not impose economic harm on the tribes.

The tribes originally named in the suit, the Sac and Fox Nation of Missouri, the Iowa Tribe of Kansas and Nebraska, and Kickapoo Tribe, as well as the Potawatomi Tribe who just opened a station will be affected by the rulling.

In order to demonstrate economic harm, the court said the tribes would have to show that the majority of sales are to tribal members. The case will return to the District Court level where the tribes can attempt to receive another ruling in their favor.

Get the Story:
Court remands fuel tax decision (The Topeka Capital-Journal 5/31)