Givens Law Firm
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Indian Law
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Taxation

UtilitiesMr. Givens has successfully blocked state efforts to tax in Indian Country on several fronts.  He blocked state efforts to tax a Tribe’s non-Indian fuel distributor on fuel sold by tribal retail stations to Indian and non-Indian customers in an amicus appearance in the state Supreme Court. When the state tried to circumvent that result by changing its tax statute, the new tax was blocked by a permanent injunction.  When the state tried to impose its sales tax and use tax on building materials used by the Tribe’s non-Indian contractors and subcontractors, on tribal construction projects, Mr. Givens successfully challenged the state tax at the Tax Commission level.

  • Goodman Oil v. State Tax Comm’n, 136 Idaho 53, 28 P.3d 996 (2001) (Won - state barred from imposing gas tax on non-Indian distributor regarding fuel sold by tribal retailer to both Indian and non-Indian customers) (amicus).
  • Coeur d’Alene Tribe v. Hammond, 2002 WL 31115066 (D. Idaho) (Won - state effort to circumvent Goodman Oil decision by amending statute held ineffective and state barred from imposing gas tax on non-Indian distributor regarding fuel sold by tribal retailer to both Indian and non-Indian customers) (associate argued).
  • Coeur d’Alene Tribe Construction Cases, Idaho State Tax Commission 2002 (Won - after hearing and briefing, state abandoned efforts to impose use tax and sales tax on Tribe’s non-Indian contractors and subcontractors regarding materials used in tribal construction project).Next Practice Area

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