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182750P.pdf   09/06/2019  Flandreau Santee Sioux Tribe  v.  Josh Haeder
   U.S. Court of Appeals Case No:  18-2750
   U.S. District Court for the District of South Dakota - Sioux Falls   
   [PUBLISHED] [Loken, Author, with Colloton and Kelly, Circuit Judges] 
   Civil case - Indian Gaming Regulatory Act. The Indian Gaming Regulatory 
   Act does not preempt the imposition of South Dakota's statewide tax on the 
   gross receipts of a nonmember contractor for services performed in 
   renovating and expanding the Tribe's gaming casino located on the 
   Flandreau Indian Reservation; the Tribe has failed to show the tax has 
   more than a de minimis financial impact on federal and tribal interests, 
   and the state's legitimate interests in raising revenue for essential 
   government programs which benefit the nonmember contractor-taxpayer in 
   this case is sufficient to justify imposing the excise tax. Judge 
   Colloton, concurring in the judgment. Judge Kelly, dissenting. For a 
   related case issued this date, see No. 18-1271 Flandreau Santee Sioux 
   Tribe v. Noem.