The state Supreme Court has refused to hear an appeal by the Seminole Tribe of Florida in a dispute with the Department of Revenue about fuel taxes.
The Seminoles, a sovereign nation, argued they should receive tax refunds for fuel used on tribal lands after being purchased elsewhere.
In seeking to overturn a ruling last year by the 4th District Court of Appeal, the tribe said the Indian Commerce Clause of the U.S. Constitution barred the state from taxing the fuel.
The Supreme Court this month declined to take up the case, though it did not provide an explanation.
In a brief filed with the court, the Department of Revenue said it has long allowed refunds for fuel purchased on tribal lands, regardless of where vehicles traveled. But it also has refused refunds for gas purchased off tribal lands.
