On New Year's Eve, a non-Indian owned ATM provider to 17 Washington gaming tribes sued the Washington State Department of Revenue in Thurston County Superior Court. The suit is here.
The ATM providers claims that state business and occupation ("B&O") taxes imposed upon it are preempted by various federal Indian statutory and common law, most notably IGRA, the Indian Traders Statutes, Bracker, and the inherent sovereignty test, as well as companion state law.
This will be one to watch.
Gabe Galanda represents Indian peoples, practicing law in Seattle with Galanda Broadman, PLLC. He descends from the Nomlaki and Concow Tribes, belonging to the Round Valley Indian Confederation.
