John Paul Stevens,
Oklahoma Tax Commission v. Citizen Band Potawatomi Indian Tribe of Oklahoma…
“ In my opinion all Governments-federal, state, and tribal-should generally be accountable for their illegal conduct. The rule that an Indian tribe is immune from an action for damages absent its consent is, however, an established part of our law. ”
John Paul Stevens,
Oklahoma Tax Commission v. Citizen Band Potawatomi Indian Tribe of Oklahoma…
“ It is quite possible to decide that the Tribe cannot be liable for past sales taxes which it never collected without going on to decide whether the tax commission may require the Tribe to collect state taxes on its sales in the first place. In my opinion the Court correctly reaches the issue of the Tribe's prospective liability and correctly holds that the State may collect taxes on tribal sales to non-Indians. ”
