[DOWNLOAD] "Enterprise Mgmt. Consul. v. Tax Comn" by South Carolina Supreme Court " eBook PDF Kindle ePub Free
eBook details
- Title: Enterprise Mgmt. Consul. v. Tax Comn
- Author : South Carolina Supreme Court
- Release Date : January 19, 1988
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
1 Enterprise Management Consultants, Inc., and its officers and directors [collectively referred to as EMCI] bring this appeal from an Oklahoma Tax Commission [OTC or Commission] order that denied their protest of a sales tax on the revenues from bingo games and food concession sales. EMCI conducted these games pursuant to its contracts with the Citizen Band Potawatomi Tribe of Oklahoma [Tribe] on land held in trust by the United States for the Tribes benefit. Three issues are presented for our decision: [1] Is EMCI the Tribes agent and hence immune from liability for the collection and remittance of sales tax on revenues from the bingo and concession activities? [2] Is the imposition of a sales tax on such revenues an unconstitutional infringement upon tribal self-government? and [3] Is a tax on bingo activities on tribal land preempted by federal law? We answer the first question in the negative because EMCI has failed to prove that it was the Tribes agent in regard to the bingo operation and we deem such question dispositive of this appeal. We, thus, have determined it is unnecessary for us to decide the second and third issues presented and we decline to do so.