Federal Court Dismisses Seminole Challenge to Florida Fuel Tax

Here are the materials in Seminole Tribe of Florida v. Florida Dept. of Revenue (S.D. Fla.):

DCT Order Granting Florida Motion

Seminole Complaint

Florida Dept. of Revenue Motion to Dismiss

Seminole Response

Florida Dept. of Revenue Reply

An excerpt:

The Court will dismiss the Complaint for two reasons. First, the Rooker-Feldman doctrine deprives this Court of subject-matter jurisdiction over any claims that essentially seek review of the previous state-court action. Second, because the fuel tax applies only to off-reservation activity, Plaintiff’s claims are barred by the Tax Injunction Act.

The Florida courts previously ruled in a similar claim a few years back; hence, the Rooker-Feldman doctrine.