203441P.pdf   10/04/2022  Flandreau Santee Sioux Tribe  v.  Michael Houdyshell
   U.S. Court of Appeals Case No:  20-3441
   U.S. District Court for the District of South Dakota - Southern   
   [PUBLISHED] [Shepherd, Author, with Colloton and Kelly, Circuit Judges] 
   Civil case - Indian law. For the court's prior opinion in the matter see 
   Flandreau Santee Sioux Tribe v. Haeder, 938 F.3d 941 (8th Cir. 2019). On 
   remand, the district court again determined that a South Dakota excise tax 
   on work performed by a nonmember contractor hired by the tribe in relation 
   to a renovation of its casino and hotel on the Flandreau Indian 
   Reservation was preempted by the Indian Gaming Regulatory Act (IGRA) and 
   the Indian Trader Statutes. The district court erred in concluding that 
   the excise tax was preempted through the IGRA under the balancing test set 
   forth in White Mountain Apache Tribe v. Bracker, 448 U.S. 136 (1980); 
   applying the Bracker test, the extent of federal regulation and control of 
   casino construction is minimal, the impact on tribal interests is minimal 
   while the state has a significant interest in raising needed revenue, and 
   the financial and self-governance impacts on the Tribe are not 
   significant; the Indian Trader Statutes did not preempt the excise tax, 
   either expressly or under the Bracker test. Reversed and remanded with 
   directions to enter judgment for the State. Judge Kelly dissenting.