Moe v. Confederated Salish & Kootenai Tribes
| Moe v. Confederated Salish & Kootenai Tribes | |
|---|---|
 | |
| Decided April 27, 1976 | |
| Full case name | Moe v. Confederated Salish & Kootenai Tribes |
| Citations | 425 U.S. 463 (more) |
| Holding | |
| State tax on personal property owned by tribe members inside reservations and state sales tax on trade between two tribe members were preempted by the General Allotment Act. Charging non-members sales tax on commerce with tribe members was constitutional. | |
| Court membership | |
| |
| Case opinion | |
| Majority | Rehnquist, joined by unanimous |
| Laws applied | |
| General Allotment Act | |
Moe v. Confederated Salish & Kootenai Tribes, 425 U.S. 463 (1976), was a United States Supreme Court case in which the Court held that a state tax on personal property owned by tribe members inside reservations and a state sales tax on trade between two tribe members were preempted by the General Allotment Act. Charging non-members sales tax on commerce with tribe members was constitutional, and the state could require the tribe member to collect that tax.[1][2] The court also said that treating Natives differently in this context would constitute racial discrimination in violation of the Fifth Amendment.[2]
References
[edit]External links
[edit]- Text of Moe v. Confederated Salish & Kootenai Tribes, 425 U.S. 463 (1976) is available from: Cornell Findlaw Justia
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