By: dmc-admin//June 11, 2001//
By: dmc-admin//June 11, 2001//
“[T]he only basis on which defendant can defend its effort to collect income taxes from Jackson is his residency. It is the only nexus Wisconsin has. But because that residency is on a reservation, the state cannot use it as a nexus. Under due process principles, the state cannot use as a reason to tax a residence that it has not provided or permitted.
“It is declared that members of the plaintiff tribe are not subject to Wisconsin income tax if they live on the reservation and earn no taxable income outside the reservation boundaries and within the state of Wisconsin.”
00-C-0113-C Lac Du Flambeau Band of Lake Superior Chippewa Indians v. Zeuske
Western District of Wisconsin, Crabb, J.