Bloomberg BNA recently released a new State Tax Portfolio entitled State Taxation of American Indians, the Tribes, and Those Doing Business With Them: Sovereignty, Indian Commerce Clause, Treaties and Statutes (Multistate 1440, ISSN 1083-2289).
Written by Professor Richard D. Pomp, of the University of Connecticut School of Law, the portfolio focuses on the Indian Commerce Clause and offers a detailed analysis and discussion of prominent U.S. Supreme Court cases and other seminal Indian tax cases. The portfolio identifies the applicable jurisprudents and rules governing the state taxation of Indians, tribes, and those doing business with them. A description and table of contents are available through the NILL catalog. For more information, or to purchase a copy of the portfolio, contact Bloomberg BNA.
For those looking for information on federal taxation of Indian tribes, the IRS has a website with links to information on topics such as taxation of per capita payments from trust funds and income from casinos or natural resources, as well as a link to published guidance such as revenue rulings and private letter rulings.