Hurst, Anthony & Watkins, Inc. v. Heiner

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• finding the tribe's \assertions regarding its `active role in generating activities of value on the reservation' [were] unsupported by the record.\
• finding no federal preemption of state sales tax on entertainment events held by non-Indians on leased reservation land
• upholding transaction privilege tax on sale of tickets and concessionary items in connection with sporting and entertainment events conducted on the reservation by non-Indian lessees.
• “the Ninth Circuit and Supreme Court have repeatedly held that reduction of tribal revenues does not invalidate a state tax.”
• \mere existence of federal oversight over leasing of Indian lands\ does not preempt state sales tax where \tax would not interfere with the use and development of the Tribe's property.\
• “The Arizona sales tax would not interfere with the use and development of the Tribe’s property. Thus, the regulatory scheme that governs the leasing of Indian lands does not require the preemption of the tax.”

Source: CourtListener parenthetical corpus (CC0).