Florida Appeals Court Rules against Seminole Tribe in Gas Tax Case

Here is the opinion in Florida Dept. of Revenue v. Seminole Tribe of Florida.

An excerpt:

Taxability of gasoline purchased outside of Indian lands is the issue in this appeal. The Department of Revenue appeals a final summary judgment for the Seminole Tribe of Florida, declaring motor fuel taxes imposed on the Tribe for purchases of fuel off the reservations and trust lands, but used on tribal lands, invalid and directing the State to refund those taxes. It argues the trial court erred as a matter of law in ruling against the Department of Revenue. We agree and reverse.

We posted briefs here.