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der=0 cellpadding=3 cellspacing=0 width=100%> Crow lose another taxation case
AUGUST 10, 2000

The Crow Tribe of Montana don't have the right to impose a 4 percent resort tax on non-Indian businesses, ruled District Judge Jack Shanstrom in Billings on Tuesday.

The ruling is the second to limit the Crow Tribe's authority to tax non-Indian business within their reservation boundaries. A 9th Circuit Court of Appeals ruled the tribe could not impose a utility tax on a company who had been granted use of land by Congress.

Shanstrom said the resort tax did not satisfy two key criteria imposed by the Supreme Court regarding civil authority of non-members. He said resort business customers aren't involved in a consensual relationship with the tribe and the tribe does not provide services to them.

A 10th Circuit Court of Appeals held up a similar resort tax instituted by the Navajo Nation. The differences in opinions could lead to a Supreme Court case to decide the issue.

Related Stories:
The effects of the Crow tax ruling (Tribal Law 07/21)
Court rules against Crow tax (Tribal Law 07/18)