2007AP1985 Ho-Chunk Nation v. DOR

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Tax
Cigarettes; Indian reservations

Where property was approved for purchase by an Indian tribe before Jan. 1, 1983, but not formally accepted by the U.S. government until after, the tribe is not entitled to refunds of cigarette taxes paid on cigarettes sold on the property.
“For the reasons set forth below, we affirm. ‘[R]eservations or trust lands’ are also referred to in the sentence preceding the provision in question; a sensible reading of the statute (Wis. Stat. § 139.323) requires that the two references be read as identifying the same land. The grammatical construction of the sentence itself lends further support to our holding because ‘was designated’ precedes both ‘a reservation’ and ‘trust land’ and means the same thing about each. Given that there is no basis in the federal regulations for recognizing a preliminary, unofficial status for reservations or trust lands, there is likewise no basis for reading this statute as intending to apply to land that has received only preliminary informal approval.”
Affirmed.

2007AP1985 Ho-Chunk Nation v. DOR

Crooks, J.

Attorneys: For Appellant: Pyper, Thomas M., Madison; Murphy, Michael P., Madison; Buchko, Cynthia L., Madison; For Respondent: Creeron, F. Thomas, III, Madison