Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales And Use Tax Court Decisions


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Agua Caliente Band of Cahuilla Indians v. Hardin . . . (2000)

Eleventh Amendment Does Not Bar Federal Suit by Indian Tribe

An Indian Tribe operated a hotel on tribal property. It did not report and pay use tax with respect to its sales of tangible personal property to non-tribal purchasers. The Board issued an assessment for that tax and advised the Tribe that if it failed to pay the assessment within one month, the Tribe's alcoholic beverage license would be suspended. The Tribe filed suit in federal court for declaratory relief. The Board contended that the action was barred by the State's Eleventh Amendment sovereign immunity, but the court held that the Tribe's action in federal court was permitted under the doctrine of Ex Parte Young. Agua Caliente Band of Cahuilla Indians v. Hardin (9th Cir. 2000) 223 F.3d 1041.