Flandreau Santee Sioux Tribe v. Michael Houdyshell, et al

  1. December 08, 2022

    8th Circ. Won't Rehear Decision On SD Casino Tax Rules

    The Eighth Circuit will not revisit its decision allowing South Dakota to impose a 2% excise tax on construction work done by a non-tribal company at a Native-owned casino, upholding a ruling that the Flandreau Santee Sioux Tribe says will gut its coffers and erode tribal sovereignty.

  2. November 02, 2022

    Tribe Urges 8th Circ. Rehearing On Contract Work Tax

    The Flandreau Santee Sioux Tribe has asked the Eighth Circuit to rehear its decision that the Indian Gaming Regulatory Act and so-called "Indian trader" statutes don't preempt South Dakota from taxing work done by a non-tribal company at the reservation's Royal River Casino and Hotel.

  3. October 04, 2022

    8th Circ. Tosses Order Nixing Non-Native Contract Work Tax

    The Eighth Circuit on Tuesday again reversed a lower court ruling that South Dakota cannot tax work performed by a non-tribal company for the Flandreau Santee Sioux Tribe's casino, saying the Indian Gaming Regulatory Act and so-called "Indian trader" statutes do not preempt the tax.

  4. February 12, 2021

    Tribe Urges 8th Circ. To Nix Non-Native Contract Work Tax

    The Flandreau Santee Sioux Tribe has told the Eighth Circuit that contract work performed on a tribal casino by nontribe members shouldn't be taxed by South Dakota, urging the panel to uphold a lower court decision against the state government.

  5. January 12, 2021

    Tax Should Apply To Non-Native Contract Work, 8th Circ. Told

    Federal laws prohibiting taxation on Native American lands shouldn't prevent South Dakota from taxing contracting work performed by a non-Native American company on the Flandreau Santee Sioux Tribe's on-reservation casino, the state government told the Eighth Circuit Tuesday.