Mr. 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).