Media Coverage
Source: Law360
Media Coverage
08.28.15
The Eleventh Circuit Court of Appeals ruled this week the state of Florida cannot tax rent paid to the Seminole Tribe of Florida from nontribal lessees at the tribe’s casinos in the state, confirming an earlier decision from a district court.
Law360 reports the ruling as an important win for tribes because it applies the Bracker balancing test to determine the weight of federal, state and tribal interests as they relate to state taxes on nontribal activity on a reservation.
A lawyer for the Seminole Tribe said the application of the test is significant because it will help guide tribes in determining when federal law preempts a state tax.
Native American Law partner Blaine Green told Law360 that the Department of Interior’s Indian leasing regulations, which make clear the federal government’s interest, also help tribes in similar situations.
They "serve as strong evidence of the federal and tribal interests involved, which weighs heavily in favor of preemption," he said.
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