Nebraska ~ Sales and Use Tax: U.S. Supreme Court Agrees to Review Decision on Imposition of Alcohol Tax on Tribal Land

The U.S. Supreme Court has agreed to review a decision of the United States Court of Appeals for the Eighth Circuit which held that the Omaha Tribe is authorized to impose a 10% sales tax on the purchase of alcohol from any licensee on tribal land. A 2006 amendment to Title 8 of the Omaha Tribal Code modified the Omaha Tribe’s Beverage Control Ordinance, thereby allowing the tribal government to impose a 10% sales tax on the purchase of alcohol from any licensee on tribal land. The village of Pender and establishments selling alcohol in and around Pender claimed that they were not located within the boundaries of the Omaha Indian Reservation and were not subject to the tax due to an 1882 Act that allowed the sale of certain Omaha tribal lands to non-Indian settlers. The Court of Appeals agreed with the United States District Court for the District of Nebraska that the 1882 Act did not intend to diminish the boundaries of the reservation, and, consequently, the Omaha Tribe could impose its tax scheme on alcohol sales in Pender.

Nebraska v. Parker, U.S. Supreme Court, Dkt. 14-1406, petition for certiorari granted October 1, 2015



Wolters Kluwer Tax and Accounting

Wolters Kluwer Tax and Accounting is a leading provider of software solutions and local expertise that helps tax, accounting, and audit professionals research and navigate complex regulations, comply with legislation, manage their businesses and advise clients with speed, accuracy and efficiency. Wolters Kluwer Tax and Accounting is part of Wolters Kluwer N.V. (AEX: WKL), a global leader in information services and solutions for professionals in the health, tax and accounting, risk and compliance, finance and legal sectors. We help our customers make critical decisions every day by providing expert solutions that combine deep domain knowledge with specialized technology and services. Wolters Kluwer reported 2016 annual revenues of €4.3 billion. The company, headquartered in Alphen aan den Rijn, the Netherlands, serves customers in over 180 countries, maintains operations in over 40 countries and employs 19,000 people worldwide. Wolters Kluwer shares are listed on Euronext Amsterdam (WKL) and are included in the AEX and Euronext 100 indices. Wolters Kluwer has a sponsored Level 1 American Depositary Receipt program. The ADRs are traded on the over-the-counter market in the U.S. (WTKWY).

All stories by: Wolters Kluwer Tax and Accounting