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[08-22-08 15:19:53] PAGES PGT: OPIN

Cite as: 546 U. S. 95 (2005)

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Opinion of the Court

U. S. 832 (1982) (state gross receipts tax imposed on private contractor’s proceeds from the construction of a school on the reservation); Washington v. Confederated Tribes of Colville Reservation, 447 U. S. 134 (1980) (cigarette and sales taxes imposed on on-reservation purchases by nonmembers); Central Machinery Co., 448 U. S. 160 (tax imposed on on­ reservation sale of farm machinery to Tribe). Similarly, the cases identiﬁed in Bracker as supportive of the balancing test were exclusively concerned with the on-reservation con­ duct of non-Indians. See Warren Trading Post Co. v. Ari­ zona Tax Comm’n, 380 U. S. 685 (1965) (gross proceeds tax imposed on non-Indian retailer on Navajo Indian Reserva­ tion); Thomas v. Gay, 169 U. S. 264 (1898) (state property tax imposed on cattle owned by non-Indian lessees of tribal land); Williams v. Lee, 358 U. S. 217 (1959) (holding the state courts lacked jurisdiction over dispute between non-Indian, on-reservation retailer and Indian debtors).5 5

Our recent discussion in Oklahoma Tax Comm’n v. Chickasaw Nation, 515 U. S. 450 (1995), regarding the application of the interest-balancing test to motor fuel taxes is not to the contrary. In Chickasaw, we noted in dicta that, “if the legal incidence of the tax rests on non-Indians, no categorical bar prevents enforcement of the tax; if the balance of federal, state, and tribal interests favors the State, and federal law is not to the contrary, the State may impose its levy, and may place on a tribe or tribal members ‘minimal burdens’ in collecting the toll.” Id., at 459 (citation omitted). Chickasaw did not purport to expand the applicability of White Mountain Apache Tribe v. Bracker, 448 U. S. 136 (1980), to an off­ reservation tax on non-Indians. Indeed, the quoted sentence reveals that Chickasaw discussed the applicability of the interest-balancing test in the context of a tax that is collected by the tribe—a tax that necessarily arises from on-reservation conduct. Moreover, in purporting to craft a “ ‘bright-line standard’ ” in that case, we noted that Oklahoma “generally is free” to impose the legal incidence of its motor fuel tax on the consumer—who purchases fuel on the reserva­ tion—and then require the Indian retailers to “ ‘collect and remit the levy.’ ” 515 U. S., at 460. If Oklahoma would have been free to impose the legal incidence of its fuel tax downstream from the Indian retailers, then Kansas should be equally free to impose the legal incidence of its fuel tax upstream from Indian retailers notwithstanding the applicability of