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Washington State Department of Licensing v. Cougar Den Inc.

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Supreme Court of the United States
Washington State Department of Licensing v. Cougar Den Inc.
Term: 2018
Important Dates
Argument: October 30, 2018
Decided: March 19, 2019
Outcome
Affirmed
Vote
5-4
Majority
Stephen Breyer • Sonia Sotomayor • Elena Kagan • Neil Gorsuch • Ruth Bader Ginsburg
Concurring
Neil Gorsuch • Ruth Bader Ginsburg
Dissenting
Chief Justice John G. Roberts • Clarence Thomas • Samuel Alito • Brett Kavanaugh

Washington State Department of Licensing v. Cougar Den Inc. is a case that was argued before the Supreme Court of the United States on October 30, 2018, during the court's 2018-2019 term. The court affirmed a Washington State Supreme Court ruling that a fuel wholesaler owned by a member of the Yakama Indian Nation was exempt from paying state fuel taxes for using public highways because the Yakama Treaty of 1855 granted members of the Nation the right "to travel upon all public highways" and preempted its obligation to pay the tax.[1] The case came on a writ of certiorari to the Washington State Supreme Court.[2]

HIGHLIGHTS
  • The case: In 2013, Cougar Den, a fuel wholesaler owned by a member of the Yakama Indian Nation, received a $3.6 million tax bill from the state of Washington. Cougar Den argued that under the Yakama Treaty of 1855 it did not have to pay the tax bill. The treaty allows members of the Yakama Indian Nation "the right, in common with citizens of the United States, to travel upon all public highways." The Washington State Supreme Court agreed with Cougar Den, and the state of Washington appealed to the U.S. Supreme Court.
  • The issue: Whether the Yakama Treaty of 1855 creates a right for tribal members to avoid state taxes on off-reservation commercial activities that make use of public highways.[3]
  • The outcome: The court affirmed a Washington State Supreme Court ruling that a fuel wholesaler owned by a member of the Yakama Indian Nation was exempt from paying state fuel taxes for using public highways because the Yakama Treaty of 1855 granted members of the Nation the right "to travel upon all public highways" and preempted its obligation to pay the tax.[1]


    • You can review the lower court's opinion here.[4]

    Timeline

    The following timeline details key events in this case:

    • March 19, 2019: U.S. Supreme Court affirmed the Washington State Supreme Court's ruling
    • October 30, 2018: Oral argument
    • June 25, 2018: U.S. Supreme Court agreed to hear case
    • June 14, 2017: Petition filed with U.S. Supreme Court
    • March 16, 2017: The Washington State Supreme Court affirmed the Yakima County Superior Court’s ruling that Cougar Den was not required to pay wholesale fuel taxes because of provisions in the Yakama Treaty of 1855.

    Background

    In 2013, Cougar Den, a fuel wholesaler owned by a member of the Yakama Indian Nation, received a $3.6 million tax bill from the state of Washington. The Washington State Department of Licensing argued that Cougar Den had to pay state fuel taxes and obtain an importers license to bring fuel into the state.[5]

    Cougar Den argued that under the Yakama Treaty of 1855 it did not have to pay the tax bill. The treaty allows members of the Yakama Indian Nation "the right, in common with citizens of the United States, to travel upon all public highways."[3]

    An administrative law judge ruled in favor of Cougar Den. The judge held that the right to travel on highways should be interpreted to preempt the tax. The Washington State Department of Licensing’s director reversed the order. On appeal, the Yakima County Superior Court reversed the director's order and ruled in favor of Cougar Den. The Washington State Supreme Court agreed with Cougar Den. The state of Washington appealed to the U.S. Supreme Court, and the court agreed to hear the case on June 25, 2018.[4]

    Questions presented

    The petitioner presented the following questions to the court:[3]

    Questions presented:
    • Whether the Yakama Treaty of 1855 creates a right for tribal members to avoid state taxes on off-reservation commercial activities that make use of public highways.

    Audio

    • Audio of oral argument:[6]

    Transcript

    • Read the oral argument transcript here.

    Outcome

    Justice Stephen Breyer delivered the opinion of the court, in which Justices Sotomayor and Kagan joined. Justice Gorsuch filed an opinion concurring in the judgment, in which Justice Ginsburg joined. The court affirmed a Washington State Supreme Court ruling that a fuel wholesaler owned by a member of the Yakama Indian Nation was exempt from paying state fuel taxes for using public highways because the Yakama Treaty of 1855 granted members of the Nation the right "to travel upon all public highways" and preempted its obligation to pay the tax.[1]

    Opinion

    In his opinion, Justice Breyer wrote,

    “ The State of Washington imposes a tax upon fuel importers who travel by public highway. The question before us is whether an 1855 treaty between the United States and the Yakama Nation forbids the State of Washington to impose that tax upon fuel importers who are members of the Yakama Nation. We conclude that it does, and we affirm the Washington Supreme Court’s similar decision.[7] ”

    Dissenting opinion

    Chief Justice Roberts filed a dissenting opinion, in which Justices Thomas, Alito, and Kavanaugh joined. Justice Kavanaugh filed a dissenting opinion, in which Justice Thomas joined.

    In his dissent, Chief Justice Roberts wrote,

    “ Under our precedents, a state law violates a treaty right only if the law imposes liability upon the Yakamas 'for exercising the very right their ancestors intended to reserve.' Tulee v. Washington, 315 U. S. 681, 685 (1942). Because Washington is taxing Cougar Den for possessing fuel, not for traveling on the highways, the State’s method of administering its fuel tax is consistent with the treaty. I respectfully dissent from the contrary conclusion of the plurality and concurrence.[7] ”

    Text of the opinion

    • Read the full opinion here.

    See also

    External links

    Footnotes

    1. ↑ 1.0 1.1 1.2 SCOTUSblog, "Washington State Department of Licensing v. Cougar Den Inc.," accessed March 19, 2019
    2. ↑ Supreme Court of the United States, "Washington State Department of Licensing v. Cougar Den Inc." accessed September 29, 2018
    3. ↑ 3.0 3.1 3.2 Supreme Court of the United States, "16-1498 Washington State Department of Licensing v. Cougar Den Inc." accessed September 28, 2018
    4. ↑ 4.0 4.1 SCOTUSblog, "Washington State Department of Licensing v. Cougar Den Inc." accessed September 29, 2018
    5. ↑ SCOTUSblog, "Court sends battles over services for same-sex couples, North Carolina gerrymandering back to lower courts (Updated)," June 25, 2018
    6. ↑ Supreme Court of the United States, Washington State Department of Licensing v. Cougar Den Inc, argued October 30, 2018
    7. ↑ 7.0 7.1 Note: This text is quoted verbatim from the original source. Any inconsistencies are attributable to the original source.
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