Levies on Utilities for Sales on Reservations: To Tax or Not to Tax
28 Pages Posted: 12 Jan 2011
Date Written: 1984-1985
The author argues that, by vigorously collecting taxes on sales to non-tribe member buyers, and by carefully avoiding taxation of sales that affect tribes and their members as customers, states that levy gross receipts sales taxes should be able to proceed without constitutional infirmity.
Suggested Citation: Suggested Citation