Levies on Utilities for Sales on Reservations: To Tax or Not to Tax

28 Pages Posted: 12 Jan 2011

See all articles by Andrew L. Oringer

Andrew L. Oringer

Dechert LLP; Hofstra University - Maurice A. Deane School of Law

Date Written: 1984-1985

Abstract

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

Oringer, Andrew L., Levies on Utilities for Sales on Reservations: To Tax or Not to Tax (1984-1985). Gonzaga Law Review, Vol. 20, No. 2, 1984-1985, Available at SSRN: https://ssrn.com/abstract=1737820

Andrew L. Oringer (Contact Author)

Dechert LLP ( email )

1095 Avenue of the Americas
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212-698-3571 (Phone)

HOME PAGE: http://www.dechert.com

Hofstra University - Maurice A. Deane School of Law ( email )

121 Hofstra University
Hempstead, NY 11549
United States

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