State Tax

State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties, and Statutes (Portfolio 1440)

  • This Portfolio describes the circumstances leading up to the adoption of the Articles of Confederation, with a special focus on Article IX—the precursor to the Indian Commerce Clause.

Description

The Bloomberg Tax Portfolio, State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties, and Statutes (Portfolio 1440) opens with a detailed and lengthy history of Colonial America, the Crown, and their dealings with the Indians. It describes the circumstances leading up to the adoption of the Articles of Confederation, with a special focus on Article IX—the precursor to the Indian Commerce Clause.

The Portfolio surveys the Constitutional Convention and the birth of the Indian Commerce Clause and contrasts that Clause with the Interstate and Foreign Commerce Clauses. The Portfolio highlights two competing schools of interpretation of the Indian Commerce Clause.

The historic context offered by the Portfolio offers insights into the unique set of circumstances and events that shaped the Indian Commerce Clause and distinguished it from the Interstate Commerce Clause and the Foreign Commerce Clause.

The Portfolio explains how, unlike these other Clauses, the Indian Commerce Clause was drafted and formulated at a different time during the Constitutional Convention, had its unique roots in the Articles of Confederation, and was apparently tagged onto the already drafted Interstate and Foreign Commerce Clauses, more for stylistic convenience than for substantive reasons.

The Portfolio attempts to answer why the promise of the Indian Commerce Clause has gone unfulfilled.

Throughout the Portfolio is detailed analysis and discussion of prominent U.S. Supreme Court cases and other seminal Indian tax cases. The Portfolio identifies the applicable jurisprudence and rules governing the state taxation of Indians, the tribes, and those doing business with them.

Subscribers to the print version of the Portfolio will find late-breaking developments reported in the Bloomberg Tax Multistate Tax Report. Subscribers to the Internet version of the Portfolio will find late-breaking developments reported in the Bloomberg Tax Daily Tax Report – State.

For additional relevant Bloomberg Tax Portfolios consult the “Multistate Tax Portfolio Classification Guide” in the Bloomberg Tax Multistate Tax Portfolio Index binder.

This Portfolio may be cited as Pomp, 1440 T.M., State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties, and Statutes . Within the Multistate Tax Portfolio Series, however, references to the Portfolios will include only the Portfolio numbers and titles.

Table of Contents

1440.01. STATE TAXATION OF AMERICAN INDIANS, THE TRIBES, AND THOSE DOING BUSINESS WITH THEM: SOVEREIGNTY, INDIAN COMMERCE CLAUSE, TREATIES, AND STATUTES
1440.02. THE EARLY DAYS
1440.03. BIRTH OF THE INDIAN COMMERCE CLAUSE
1440.04. EARLY U.S. SUPREME COURT JURISPRUDENCE
1440.05. THE DAWN OF MODERN JURISPRUDENCE AND THE INFRINGEMENT TEST
1440.06. PREEMPTION AND THE INDIAN TRADER CASES
1440.07. THE DISTINCTION BETWEEN ON-AND OFF-RESERVATION ACTIVITIES
1440.08. THE CIGARETTE CASES
1440.09. THE PREEMPTION/BALANCING CASES
1440.10. THE NATURAL RESOURCE CASES
1440.11. THE GASOLINE CASES
1440.12. THE INCOME TAX
1440.13. CONCLUSION

Richard_Pomp
Richard Pomp
University Of Connecticut