October Term 2005 · Docket 04-631
Can Kansas tax fuel sold on tribal land?
Kansas claims its fuel tax applies to sales on tribal land. The tribe argues state law cannot reach that territory.
Verified source milestones
- — An official oral-argument transcript was verified.
- — An official oral-argument transcript was verified.
The arguments, in order
This case may have been argued more than once. Each entry below uses that session's official transcript. Later arguments do not erase earlier ones.
Argument 1 ·
What happened at the argument
Kansas argues its tax targets distributors off-reservation.
The tribe argues state law cannot reach tribal trust land.
justice_breyer_questioned_tax_structure
justice_breyer_questioned_retailer_impact
Read the official transcript for this argument · Official argument details
Sources used for this argument breakdown
- Official Supreme Court Transcript — file page 10, lines 25-27 — Transcript, file page 10, lines 25-27
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 3, lines 33-27 — Transcript, file page 3, lines 33-27
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 5, lines 17-29 — Transcript, file page 5, lines 17-29
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 57, lines 33-35 — Transcript, file page 57, lines 33-35
- Official Supreme Court Transcript — file page 57, lines 39-39 — Transcript, file page 57, lines 39-39
- Official Supreme Court Transcript — file page 57, lines 43-45 — Transcript, file page 57, lines 43-45
- Official Supreme Court Transcript — file page 58, lines 11-13 — Transcript, file page 58, lines 11-13
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
- Official Supreme Court Transcript — file page 58, lines 33-35 — Transcript, file page 58, lines 33-35
- Official Supreme Court Transcript — file page 6, lines 17-35 — Transcript, file page 6, lines 17-35
- Official Supreme Court Transcript — file page 6, lines 39-45 — Transcript, file page 6, lines 39-45
- Official Supreme Court Transcript — file page 60, lines 13-19 — Transcript, file page 60, lines 13-19
- Official Supreme Court Transcript — file page 60, lines 33-37 — Transcript, file page 60, lines 33-37
- Official Supreme Court Transcript — file page 60, lines 47-1 — Transcript, file page 60, lines 47-1
- Official Supreme Court Transcript — file page 62, lines 17-17 — Transcript, file page 62, lines 17-17
- Official Supreme Court Transcript — file page 7, lines 17-19 — Transcript, file page 7, lines 17-19
- Official Supreme Court Transcript — file page 7, lines 23-27 — Transcript, file page 7, lines 23-27
- Official Supreme Court Transcript — file page 7, lines 31-31 — Transcript, file page 7, lines 31-31
- Official Supreme Court Transcript — file page 7, lines 49-3 — Transcript, file page 7, lines 49-3
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 9, lines 43-11 — Transcript, file page 9, lines 43-11
- Official Supreme Court Transcript — file page 9, lines 5-5 — Transcript, file page 9, lines 5-5
A citizen's guide to the whole case
What this case is about
Kansas imposes a tax on fuel distributors. The Prairie Band Potawatomi Nation imposes a separate tax on tribal stations. The parties dispute whether state law can tax sales on tribal trust land.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
How the case got here
The Supreme Court heard oral argument in this case on October 3, 2005.
Official sources for this section
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 62, lines 17-17 — Transcript, file page 62, lines 17-17
What each side wants
Kansas wants the Court to uphold its fuel tax on tribal sales.
The tribe wants the Court to strike down the state tax on its land.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
What each side says
Kansas argues its tax legally targets distributors off-reservation.
The tribe argues state law cannot tax sales on tribal trust land.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
What the justices asked
Justice Breyer asked how the tribe responds to the state's tax structure.
Justice Breyer questioned whether the tax effectively targets local retailers.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 25-27 — Transcript, file page 10, lines 25-27
- Official Supreme Court Transcript — file page 3, lines 33-27 — Transcript, file page 3, lines 33-27
- Official Supreme Court Transcript — file page 5, lines 17-29 — Transcript, file page 5, lines 17-29
- Official Supreme Court Transcript — file page 57, lines 33-35 — Transcript, file page 57, lines 33-35
- Official Supreme Court Transcript — file page 57, lines 39-39 — Transcript, file page 57, lines 39-39
- Official Supreme Court Transcript — file page 57, lines 43-45 — Transcript, file page 57, lines 43-45
- Official Supreme Court Transcript — file page 58, lines 11-13 — Transcript, file page 58, lines 11-13
- Official Supreme Court Transcript — file page 58, lines 33-35 — Transcript, file page 58, lines 33-35
- Official Supreme Court Transcript — file page 6, lines 17-35 — Transcript, file page 6, lines 17-35
- Official Supreme Court Transcript — file page 6, lines 39-45 — Transcript, file page 6, lines 39-45
- Official Supreme Court Transcript — file page 60, lines 13-19 — Transcript, file page 60, lines 13-19
- Official Supreme Court Transcript — file page 60, lines 33-37 — Transcript, file page 60, lines 33-37
- Official Supreme Court Transcript — file page 60, lines 47-1 — Transcript, file page 60, lines 47-1
- Official Supreme Court Transcript — file page 62, lines 17-17 — Transcript, file page 62, lines 17-17
- Official Supreme Court Transcript — file page 7, lines 17-19 — Transcript, file page 7, lines 17-19
- Official Supreme Court Transcript — file page 7, lines 23-27 — Transcript, file page 7, lines 23-27
- Official Supreme Court Transcript — file page 7, lines 31-31 — Transcript, file page 7, lines 31-31
- Official Supreme Court Transcript — file page 7, lines 49-3 — Transcript, file page 7, lines 49-3
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 9, lines 43-11 — Transcript, file page 9, lines 43-11
- Official Supreme Court Transcript — file page 9, lines 5-5 — Transcript, file page 9, lines 5-5
Why it matters
This case defines the boundary of state taxing power over tribal land. It determines whether states can tax commercial activity on reservations. The outcome shapes federalism and tribal sovereignty.
Official sources for this section
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
What happens next
This article currently covers the argument record. Use the official docket link for later case activity.
Official sources for this section
- Official Supreme Court Transcript — file page 10, lines 25-27 — Transcript, file page 10, lines 25-27
- Official Supreme Court Transcript — file page 3, lines 33-27 — Transcript, file page 3, lines 33-27
- Official Supreme Court Transcript — file page 3, lines 5-13 — Transcript, file page 3, lines 5-13
- Official Supreme Court Transcript — file page 5, lines 17-29 — Transcript, file page 5, lines 17-29
- Official Supreme Court Transcript — file page 57, lines 33-35 — Transcript, file page 57, lines 33-35
- Official Supreme Court Transcript — file page 57, lines 39-39 — Transcript, file page 57, lines 39-39
- Official Supreme Court Transcript — file page 57, lines 43-45 — Transcript, file page 57, lines 43-45
- Official Supreme Court Transcript — file page 58, lines 11-13 — Transcript, file page 58, lines 11-13
- Official Supreme Court Transcript — file page 58, lines 33-35 — Transcript, file page 58, lines 33-35
- Official Supreme Court Transcript — file page 6, lines 17-35 — Transcript, file page 6, lines 17-35
- Official Supreme Court Transcript — file page 6, lines 39-45 — Transcript, file page 6, lines 39-45
- Official Supreme Court Transcript — file page 60, lines 13-19 — Transcript, file page 60, lines 13-19
- Official Supreme Court Transcript — file page 60, lines 33-37 — Transcript, file page 60, lines 33-37
- Official Supreme Court Transcript — file page 60, lines 47-1 — Transcript, file page 60, lines 47-1
- Official Supreme Court Transcript — file page 62, lines 17-17 — Transcript, file page 62, lines 17-17
- Official Supreme Court Transcript — file page 7, lines 17-19 — Transcript, file page 7, lines 17-19
- Official Supreme Court Transcript — file page 7, lines 23-27 — Transcript, file page 7, lines 23-27
- Official Supreme Court Transcript — file page 7, lines 31-31 — Transcript, file page 7, lines 31-31
- Official Supreme Court Transcript — file page 7, lines 49-3 — Transcript, file page 7, lines 49-3
- Official Supreme Court Transcript — file page 8, lines 39-45 — Transcript, file page 8, lines 39-45
- Official Supreme Court Transcript — file page 9, lines 43-11 — Transcript, file page 9, lines 43-11
- Official Supreme Court Transcript — file page 9, lines 5-5 — Transcript, file page 9, lines 5-5
Official Court provenance
Official docket and case history · Official Supreme Court oral-argument detail page
Title and summary sources
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
- Official Supreme Court Transcript — file page 24, lines 37-54 — Transcript, file page 24, lines 37-54
- Official Supreme Court Transcript — file page 3, lines 15-31 — Transcript, file page 3, lines 15-31
- Official Supreme Court Transcript — file page 47, lines 37-54 — Transcript, file page 47, lines 37-54
- Official Supreme Court Transcript — file page 57, lines 17-31 — Transcript, file page 57, lines 17-31
- Official Supreme Court Transcript — file page 58, lines 31-31 — Transcript, file page 58, lines 31-31
Revision history
- Revision 1 · Official Transcript ·
Correction: Rewritten to the concise citizen-facing editorial standard.
- Revision 2 · Official Transcript ·
Correction: Migrated to the dated official Court activity contract without model use.