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| Oklahoma Tax Comm'n v. Citizen Band of Potawatomi Tribe of Okla. ： ウィキペディア英語版 |
Oklahoma Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Oklahoma
''Okla. Tax Commission v. Citizen Band, Potawatomi Indian Tribe of Okla.'', 498 U.S. 505 (1991), was a case in which the Supreme Court of the United States held that the tribe was not subject to state sales taxes on sales made to tribal members, but that they were liable for taxes on sales to non-tribal members.
==Background==
The Potawatomi was originally from the Wabash River area of Indiana and was known as the Mission Band of Potawatomi. After 1833, they were relocated to Kansas, where they lost most of their land due to the allotment system. In 1867, in a treaty with Kansas, the tribe sold their land in that state in order to purchase land in the Indian Territory (now Oklahoma) and took United States citizenship. They have henceforth been known as the Citizen Potawatomi Nation.〔 〕
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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