Wilbur

The plaintiffs sought relief from an anticipated contract between the State of Washington and the Swinomish Indian Tribe (Tribe) regarding taxation of cigarette sales by Indian retailers. The district court held that the Tax Injunction Act (TIA), 28 U.S.C. § 1341 , barred the action and dismissed it. The district court had jurisdiction over this timely appeal pursuant to 28 U.S.C. §§ 1331 and 2201, and we have jurisdiction pursuant to 28 U.S.C. § 1291 . We affirm, but on grounds different from the district court.

I.

Washington law authorizes the Governor “to enter into contracts concerning the sale of cigarettes” with certain Indian tribes. Wash. Rev.Code § 43.06.450. Such contracts must “provide for a tribal cigarette tax in lieu of all state cigarette taxes and state and local sales and use taxes on sales of cigarettes in Indian country by Indian retailers,” but the tribe may “allow an exemption for sales to tribal members.” Id. § 43.06.455(3). The contracts must also “provide that the tribal cigarette tax rate be one hundred percent of the state cigarette and state and local sales and use taxes within three years of enacting the tribal tax.” Id. § 43.06.460. Tax revenue…