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WAGNON v. PRAIRIE BAND POTAWATOMI NATION Syllabus

several States or the Federal Government. Moreover, to the extent Kansas retailers bear the tax’s cost, that burden applies equally to all retailers within the State regardless of whether they are located on a reservation. P. 115. 379 F. 3d 979, reversed. Thomas, J., delivered the opinion of the Court, in which Roberts, C. J., and Stevens, O’Connor, Scalia, Souter, and Breyer, JJ., joined. Ginsburg, J., ﬁled a dissenting opinion, in which Kennedy, J., joined, post, p. 116.

Theodore B. Olson argued the cause for petitioner. On the briefs were Phillip Kline, Attorney General of Kansas, and John Michael Hale, Special Assistant Attorney General. Ian Heath Gershengorn argued the cause for respondent. With him on the brief was David Prager III. Deputy Solicitor General Kneedler argued the cause for the United States as amicus curiae urging afﬁrmance. With him on the brief were Solicitor General Clement, Act­ ing Assistant Attorney General Johnson, Jeffrey P. Minear, M. Alice Thurston, and David C. Shilton.* Dakota et al. by Lawrence E. Long, Attorney General of South Dakota, and John P. Guhin, Assistant Attorney General, and by the Attorneys General for their respective States as follows: David W. Ma´rquez of Alaska, Bill Lockyer of California, Richard Blumenthal of Connecticut, Lawrence Wasden of Idaho, Michael A. Cox of Michigan, Jeremiah W. Nixon of Missouri, Brian Sandoval of Nevada, Patricia A. Madrid of New Mexico, Wayne Stenehjem of North Dakota, W. A. Drew Edmondson of Oklahoma, Thomas W. Corbett, Jr., of Pennsylvania, Mark Shurtleff of Utah, and Pat Crank of Wyoming; for the Multistate Tax Commission by Frank D. Katz; and for the National Association of Convenience Stores et al. by William Perry Pendley and J. Scott Detamore. Briefs of amici curiae urging afﬁrmance were ﬁled for the Hoopa Valley Tribe et al. by Thomas P. Schlosser and Rob Roy Smith; for the InterTribal Transportation Association by Geoffrey D. Strommer, F. Michael Willis, and Charles A. Hobbs; for the National Intertribal Tax Alliance et al. by Richard A. Guest, Marcelino Gomez, Thomas Van Norman, Paul W. Shagen, Marjorie B. Gell, Gary S. Pitchlynn, and O. Joseph Williams; for NCAI et al. by Carter G. Phillips, Virginia A. Seitz, Reid Peyton
 * Briefs of amici curiae urging reversal were ﬁled for the State of South