Legal Alerts/Details

Arizona Taxation of Tribal Work Performed Under Federal Contracts Upheld by U.S. Supreme Court Precedent

January 23, 2023
Footnotes:
  1. Ute Mountain Ute Tribe v. Arizona Dept. of Rev., No. 1 CA-TX 22-0004 (Jan. 10, 2023).

  2. A.R.S. § 42-5010(A)(1)(h).

  3. 448 U.S. 136 (1980) at 142-44.

  4. 526 U.S. 32 (1999) (“Blaze”).

  5. Id. (citing Washington v. Confederated Tribes of Colville Reservation, 447 U.S. 134, 160–61 (1980) (“[N]onmembers are not constituents of the governing Tribe. For most practical purposes [nonaffiliated Native Americans] stand on the same footing as non-[Native Americans].”)).

  6. See 25 U.S.C. § 450f(a)(1).

  7. See Blaze at 38-39.

  8. See A.R.S. Section 1-244.


©2023 Snell & Wilmer L.L.P. All rights reserved. The purpose of this publication is to provide readers with information on current topics of general interest and nothing herein shall be construed to create, offer, or memorialize the existence of an attorney-client relationship. The content should not be considered legal advice or opinion, because it may not apply to the specific facts of a particular matter. As guidance in areas is constantly changing and evolving, you should consider checking for updated guidance, or consult with legal counsel, before making any decisions.
One East Washington Street | Suite 2700 | Phoenix, AZ 85004
The material in this newsletter may not be reproduced, distributed, transmitted, cached or otherwise used, except with the written permission of Snell & Wilmer.