About: Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma

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Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla., 498 U.S. 505 (1991), was a case in which the Supreme Court of the United States held that the tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members.

Attributes	Values
rdf:type	Thing case Legal Case unit of work Legal case yago:WikicatUnitedStatesSupremeCourtCases yago:Abstraction100002137 yago:Case107308889 yago:Event100029378 yago:Happening107283608 yago:PsychologicalFeature100023100 yago:YagoPermanentlyLocatedEntity Supreme Court of the United States case umbel-rc:Event
rdfs:label	Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma (en)
rdfs:comment	Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla., 498 U.S. 505 (1991), was a case in which the Supreme Court of the United States held that the tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members. (en)
foaf:name	(en) Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma (en)
dcterms:subject	United States Constitution Article Three case law Potawatomi United States Supreme Court cases 1991 in United States case law Taxation in Oklahoma United States Supreme Court cases of the Rehnquist Court Legal history of Oklahoma United States Native American tax case law United States tribal sovereign immunity case law
Wikipage page ID	26487709 (xsd:integer)
Wikipage revision ID	1017116765 (xsd:integer)
Link from a Wikipage to another Wikipage	F.2d United States Constitution Article Three case law Potawatomi John Paul Stevens United States Court of Appeals for the Tenth Circuit United States District Court for the Western District of Oklahoma 10th Cir. United States Supreme Court cases Citizen Potawatomi Nation 1991 in United States case law Tribal sovereignty in the United States Wabash River William Rehnquist Taxation in Oklahoma United States Supreme Court cases of the Rehnquist Court Legal history of Oklahoma United States Native American tax case law Kansas L. Ed. 2d Supreme Court of the United States United States tribal sovereign immunity case law Indian Territory Indiana Oklahoma Oklahoma Tax Commission Certiorari Summary judgment Tribal sovereign immunity U.S. LEXIS
Link from a Wikipage to an external page	https://caselaw.findlaw.com/us-supreme-court/498/505.html https://law.justia.com/cases/federal/appellate-courts/F2/888/1303/203575/ https://law.justia.com/cases/federal/appellate-courts/F2/932/1355/288750/ https://law.justia.com/cases/federal/appellate-courts/F2/969/943/238245/ https://scholar.google.com/scholar_case%3Fcase=17986645889116609732 https://supreme.justia.com/cases/federal/us/498/505/case.html https://www.courtlistener.com/opinion/112537/oklahoma-tax-commn-v-citizen-band-of-potawatomi-tribe-of-okla/ https://www.law.cornell.edu/supct/html/89-1322.ZS.html https://www.oyez.org/cases/1990/89-1322 http://cdn.loc.gov/service/ll/usrep/usrep498/usrep498505/usrep498505.pdf
sameAs	Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma
Subsequent	17280.0 (second)
dbp:wikiPageUsesTemplate	dbt:Caselaw_source dbt:Infobox_SCOTUS_case dbt:Reflist dbt:Ussc dbt:USArticleIII
JoinMajority	unanimous (en)
LawsApplied	Tribal sovereign immunity
oyez	https://www.oyez.org/cases/1990/89-1322
ParallelCitations	172800.0 (second)
Prior	17280.0 (second)
USPage	505 (xsd:integer)
USVol	498 (xsd:integer)
ArgueDate	0001-01-07 (xsd:gMonthDay)
ArgueYear	1991 (xsd:integer)
case	Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla., (en)
courtlistener	https://www.courtlistener.com/opinion/112537/oklahoma-tax-commn-v-citizen-band-of-potawatomi-tribe-of-okla/
DecideDate	0001-02-26 (xsd:gMonthDay)
DecideYear	1991 (xsd:integer)
findlaw	https://caselaw.findlaw.com/us-supreme-court/498/505.html
fullname	Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma (en)
Holding	The tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members. (en)
justia	https://supreme.justia.com/cases/federal/us/498/505/case.html
Litigants	Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla. (en)
majority	Rehnquist (en)
loc	http://cdn.loc.gov/service/ll/usrep/usrep498/usrep498505/usrep498505.pdf
has abstract	Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla., 498 U.S. 505 (1991), was a case in which the Supreme Court of the United States held that the tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members. (en)
Concurrence	Stevens (en)

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