United States

The Muscogee Creek Nation, seeking declaratory and injunctive relief from the defendants, challenged an Oklahoma Tax Statute which imposed excise tax on all non-tribal member consumers purchasing cigarettes and tobacco products from retailers located on the Tribe's Indian Country, and an Oklahoma escrow statute requiring third party cigarette manufacturers who had not joined the Master Settlement Agreement with the State to make escrow payments.  The Nation claimed that sales of tobacco products in its Indian Country were exempt from Oklahoma's excise tax and from the manufacturers escrow payment.  The Court found that the Plaintiff had failed to state a plausible claim of a violation of federal law and dismissed proceedings for lack of subject matter jurisdiction, and alternatively, for failure to state a claim upon which relief may be granted.