Washington State Dept. of Licensing v. Cougar Den, Inc.

What happened

Washington taxes "motor vehicle fuel importers" who bring large quantities of fuel into the state by "ground transportation." Cougar Den, Inc., a wholesale fuel importer owned by a member of the Yakama Nation, imported fuel from Oregon over Washington's public highways to the Yakama Reservation, to sell to Yakama-owned gas stations there.

In 2013 the Washington State Department of Licensing assessed Cougar Den $3.6 million in taxes, penalties and licensing fees. Cougar Den appealed. It argued that an 1855 treaty between the United States and the Yakama Nation, which reserves the Yakamas' "right, in common with citizens of the United States, to travel upon all public highways," pre-empted the tax. A Washington Superior Court and the Washington Supreme Court agreed.

On March 19, 2019, the Supreme Court affirmed, but with no majority opinion. Justice Breyer, joined by Justices Sotomayor and Kagan, announced the judgment and concluded that the treaty pre-empts the fuel tax as applied to Cougar Den's importation of fuel by public highway.

Justice Gorsuch, joined by Justice Ginsburg, concurred in the judgment on different grounds, concluding that the treaty guarantees tribal members the right to move their goods, including fuel, to and from market freely. Chief Justice Roberts dissented, joined by Justices Thomas, Alito and Kavanaugh, and Justice Kavanaugh dissented separately, joined by Justice Thomas.

Summarized with AI assistance from 3 sources and checked against their words; not yet reviewed by historians or by the nations. Report an error