Why aren Indian casinos taxed?
States are limited by federal law on the monies they are authorized to receive from Indian tribe’s Class III gaming operations. Section 2710 (d)(4) of the Indian Gaming Regulatory Act states: Except for any assessments that may be agreed to under paragraph (3)(C)(iii) of this subsection, nothing in this section shall be interpreted as conferring upon a State or any of its political subdivisions authority to impose any tax, fee, charge, or other assessment upon an Indian tribe or upon any other person or entity authorized by an Indian tribe to engage in a class III activity. No State may refuse to enter into the negotiations described in paragraph (3)(A) based upon the lack of authority in such State, or its political subdivisions, to impose such a tax, fee, charge, or other assessment. Additionally, the Indian Gaming Regulatory Act limits how each tribe may expend the revenues they derive from gaming operations. Pursuant to 2710 (b)(2), the Chairman of the National Indian Gaming Commis
