546US1
Unit: $U11
[08-22-08 15:19:53] PAGES PGT: OPIN
Cite as: 546 U. S. 95 (2005)
131
Ginsburg, J., dissenting
for Indian Tribes to Enter Into Taxation Compacts With Their Respective States, 78 Ore. L. Rev. 501, 546 (1999) (“More than 200 Tribes in eighteen states have resolved their taxation disputes by entering into intergovernmental agree ments.”).12 By truncating the balancing-of-interests ap proach, the Court has diminished prospects for cooperative efforts to achieve resolution of taxation issues through con structive intergovernmental agreements. In sum, the Nation operates the Nation Station in order to provide a service for patrons at its casino without, in any way, seeking to attract bargain hunters on the lookout for cheap gas. Kansas’ collection of its tax on fuel destined for the Nation Station will effectively nullify the Nation’s tax, which funds critical reservation road-building programs, en deavors not aided by state funds. I resist that unbalanced judgment.
For the reasons stated, I would affirm the judgment of the Court of Appeals for the Tenth Circuit.
12 In 1992, Kansas and the Nation negotiated an intergovernmental tax compact. App. 20–26. When the initial five-year term expired, the State declined to renew the agreement. Brief for United States as Amicus Curiae 3–4.
