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KLEINE, Treasurer of the State of Michigan; JAY RISING, former Treasurer of the State of Michigan; MICHAEL REYNOLDS, Administrator of the Collection Division of the Michigan Department of Treasury; WALTER A. FRATZKE, Native American Affairs Specialist of the Michigan Department of Treasury; and TERRI LYNN LAND, Secretary of State of Michigan,  \nDefendants.  \nHon. Gordon J. Quist  \nCivil Action No. 2:05-CV-0224  \nMEMORANDUM IN SUPPORT OF PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND REQUEST FOR ORAL ARGUMENT  \nINTRODUCTION  \nThis action involves the State of Michigan’s efforts to tax an Indian tribe and its members in violation of federal law. The State has illegally enforced the Michigan Sales Tax Act, Mich. Comp. Laws §§ 205.51-205.78 (the “Sales Tax Act”) and the Michigan Use Tax Act, Mich. Comp. Laws §§ 205.91-205.111 (the “Use Tax Act,” and collectively the “Acts”) with respect to the purchase and use of tangible personal property and services by the Keweenaw Bay Indian Community (the “Community”) and its members within its Reservation and trust lands. Accordingly, this Court should enter partial summary judgment in favor of the Community with respect to Count IX and Count XIII of the Second Amended Complaint, which claim that federal law prohibits the application of the Michigan sales tax and the Michigan use tax, respectively, to  \nCase 2:05-cv-00224-GJQ Document 45 Filed 09/29/2006 Page 2 of 24  \nthe purchase, lease, rental, and use of tangible personal property and services by the Community and its members within its Reservation and trust lands.1 The Community requests oral argument on this motion.  \nSTATEMENT OF UNDISPUTED FACTS  \nA.  The Keweenaw Bay Indian Community  \nThe Community is a federally-recognized Indian tribal government organized and operating under a Constitution and Bylaws approved by the Secretary of the Interior on December 17, 1936, pursuant to the Indian Reorganization Act of 1934, 25 U.S.C. § 476. The Community is the successor in interest ofthe L’Anse and Ontonagon bands of Chippewa Indians. The Community exercises powers of self-governance and sovereign jurisdiction over the L’Anse Indian Reservation (the “Reservation”), which is located on both sides of the Keweenaw Bay of Lake Superior in Baraga County, Michigan, as well as over other lands held in trust for the Community by the United States outside the Reservation in the Upper Peninsula of Michigan (the “Trust Lands”) . Affidavit of Susan J. LaFernier (“LaFernier Aff.”), attached hereto as Attachment 1, ¶ 3. The Reservation and Trust Lands constitute “Indian country” within the meaning of 18 U. S.C. § 1151.2 The Community has approximately 3,339 enrolled members,  \n1 If the Court grants the Community’s motion, the Court will not need to reach the Community’s claims in Counts X to XII or Counts XXII to XXV of the Second Amended Complaint.  \n2 The definition of“Indian country” for federal law purposes is set forth in 18 U. S.C. § 1151, which defines the term to mean “(a) all land within the limits of any Indian reservation under the jurisdiction of the United States Government, notwithstanding the issuance of any patent, and, including rightsof-way running through the reservation,(b) all dependent Indian communities within the border of the United States whether within the original or subsequently acquired territory thereof, and whether within or without the limits of a state, and (c) all Indian allotments, the Indian titles to which have not been extinguished, including rights-of-way running through the same.” Land held in trust for a tribe by the United States constitutes “Indian country” under this definition. Oklahoma Tax Comm’n v. Sac & Fox Nation","cbCaiuIFpgsD17Jt","https://ap.wps.com/l/cbCaiuIFpgsD17Jt","pdf",84666,24,"English","# Introduction\n# Statement of Undisputed Facts\n## The Keweenaw Bay Indian Community\n## Defendants","[{\"question\":\"What relief is the plaintiff requesting in this memorandum?\",\"answer\":\"The plaintiff seeks partial summary judgment in its favor and requests oral argument on the motion.\"},{\"question\":\"What taxes does the memorandum challenge?\",\"answer\":\"The memorandum challenges the enforcement of Michigan sales and use taxes applied to purchases and use of tangible personal property and services.\"},{\"question\":\"What places are at issue regarding the tax enforcement?\",\"answer\":\"The dispute concerns transactions occurring within the tribe’s reservation and lands held in trust, described as “Indian country” under federal law.\"}]","MEMORANDUM IN SUPPORT OF PLAINTIFF’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND REQUEST FOR ORAL ARGUMENT | PDF",1789821300,8]