Washington v. Confederated Tribes of the Colville Reservation

Washington's cigarette tax exempted only sales between tribal members on reservation land, but tribes (plaintiffs) sold cigarettes to non-Indian customers at a competitive advantage by charging only a tribal tax and not the state tax; when the tribes refused Washington's (defendant) demand to collect the state tax, the state seized cigarette shipments en route to the reservation. The district court held the state tax preempted and an improper interference with tribal self-governance, and the state sought Supreme Court review.