Legal Alerts/Details

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

January 23, 2023
  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.

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