Derek Red Arrow Frank Quoted Regarding Flandreau Santee Sioux Tribe v. Houdyshell

Related Practice: American Indian Law

Derek Red Arrow Frank was quoted in the article "Eighth Circuit: South Dakota: Contractor’s Tax Not Preempted,” in Tax Notes Today State. (October 5, 2022, pp. 175 - 176) The Eighth Circuit reversed and remanded the district court’s ruling granting judgment to Flandreau Santee Sioux Tribe (the Tribe) in their claims that federal law preempts the imposition of the South Dakota tax on nonmember activity on the Tribe’s Reservation.

"Indian Country is Indian Country" says Derek Red Arrow in statement against 8th Circuit Ruling allowing state taxation of Flandreau Santee Sioux Tribe’s construction project within the tribe’s own territory. "Tribes are the sovereigns of their own lands, any result otherwise allowing state control within Indian Country deteriorates the long-held authority of that original sovereign nation, here that is the Flandreau Santee Sioux."