Oklahoma Tax Com. v. Potawatomi Tribe

In Oklahoma Tax Com. v. Potawatomi Tribe (1991) 498 U.S. 505, the Supreme Court held that the tribe's sovereign immunity precluded the State of Oklahoma from collecting cigarette sales tax from tribal members who purchased their cigarettes in a tribal store on land held in trust by the federal government for the tribe. The court rejected the state's argument that they had the right to collect from nonmembers without any remedy. Rather, the court stated, Oklahoma had a variety of alternative remedies, and if those failed, it could pursue appropriate legislation from Congress. (Id. at p. 514.)