Opinion ID: 176472
Heading Depth: 2
Heading Rank: 1

Heading: Tobacco Sales by Squaxin at Frank's Landing

Text: Cigarette sales at Frank's Landing have strained the Community's relationship with the State and nearby Indian tribes, such as Nisqually. In particular, Nisqually claims tobacco sales at Frank's Landing directly reduce cigarette sales on the Nisqually Reservation, resulting in a loss of sales revenue to Nisqually. The different parties to this appeal have considered and attempted a number of solutions to this problem. At one time, the Community tried to contract directly with the State. However, because the Community was not a federally-recognized tribe, Washington declined to enter into a contract with the Community, citing the lack of authority to do so under state law. Nisqually proposed to the State that it could sell cigarettes at Frank's Landing under the Nisqually contract. The Community resisted this attempt by Nisqually. This appeal centers on a solution to the problem of cigarette sales and taxes at Frank's Landing negotiated by Washington, the Community, and Squaxin (the Agreement). The parties entered into an agreement wherein Bridges leased part of her property, held in trust, to the Community. The Community, in turn, sub-leased the property to Squaxin for a retail store operated by Island Enterprises, a business wholly-owned by Squaxin. The Community, Squaxin, and Washington agreed that Island Enterprises could sell cigarettes under the Squaxin contract at Frank's Landing. The Agreement further provided that the Community would share in the revenue, and its share would be used (consistent with Washington law) for community purposes, including funding the Wa-He-Lut Indian School, which the Community established in 1974. Squaxin and Washington subsequently executed the Addendum to further clarify that the Squaxin contract covered sales at Frank's Landing. The Addendum defined Indian country as: Public domain allotment lands when under a then existing agreement between the Squaxin Island Tribe and a Self-Governing Dependent Indian Community... that conveys interest to the Squaxin Island Tribe sufficient to allow the Tribe to operate as a `tribal retailer' in full compliance with the terms and conditions of the [original Squaxin] Compact.