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Florida rental tax violates federal Indian law, but utility tax permitted on land leased by tribe to non-Indians

The U.S. Court of Appeals for the Eleventh Circuit held on Aug. 26, 2015, that federal law bars Florida’s imposition of rental tax on commercial rent payments by non-Indian retailers for land owned by an Indian tribe. The court also held that Florida’s utility tax as applied to payments related to the same leased property is not federally pre-empted. The decision has been appealed to the U.S. Supreme Court.

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