Rather, a more categorical approach should be employed: Absent clear congressional authorization, a State is without power to tax reservation lands and reservation Indians. (b) When a State attempts to levy a tax directly on Indian tribes or their members inside Indian country, the proper approach is not, as the State contends, to weigh the relevant state and tribal interests. (a) The Court declines to address the State's argument, raised for the first time in its brief on the merits, that the Hayden-Cartwright Act expressly authorizes States to tax motor fuel sales on Indian reservations. Oklahoma may not apply its motor fuels tax, as currently designed, to fuel sold by the Tribe in Indian country. The Court of Appeals ruled for the Tribe and its members on both issues, determining: (1) that, without congressional authorization, the State could not impose a motor fuels tax on fuel sold by the Tribe at its retail stores on tribal trust land and (2) that the State could not tax the wages of tribal members employed by the Tribe, even if they reside outside Indian country.ġ. Pertinent here, the District Court held for the State on the motor fuels tax question, and largely for the Tribe on the income tax issue. Respondent Chickasaw Nation (Tribe) filed this action to stop Oklahoma from enforcing several state taxes against the Tribe and its members. CHICKASAW NATIONĬERTIORARI TO THE UNITED STATES COURT OF APPEALS FOR THE TENTH CIRCUIT
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