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Article: S.D. Supreme Court rules in favor of Native American retailer. (Fuels & Fueling Industry News).(South Dakota Supreme Court, taxation on gasoline sales by Indian retailers on Indian reservations)(Brief Article)
- Article from:
- National Petroleum News
- Article date:
- May 1, 2003
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The South Dakota Supreme Court has ruled that the Hayden-Cartwright Act does not permit state taxation of gasoline sales by Indian retailers on the reservation. However, the court stayed within very narrow boundaries in making its decision,
In Pourier v. S.D. Department of Revenue, the Supreme Court of South Dakota decided that the state did not have the right to tax sales of gasoline by an Indian retailer on a reservation to Indian consumers who resided on the reservation. The state had argued that in the Hayden-Cartwright Act, Congress had granted the states such power.
Pourier owns Muddy Creek Oil and Gas and is a member of the tribe and resides on ...