Wagnon v. Prairie Band Potawatomi Nation

Summary

The Court reversed the Tenth Circuit, holding that the White Mountain Apache Tribe v. Bracker interest-balancing test applies only when a State asserts authority over non-Indians engaging in on-reservation activity. Here, the tax was imposed on off-reservation distributors, so the test was inapplicable and the tax was valid. Justice Ginsburg, dissenting, would have affirmed, arguing Bracker balancing applies because the tax burdens on-reservation tribal activity.