96 Cal. Daily Op. Serv. 5635, 96 Daily Journal D.A.R. 9215 Gila River Indian Community v. Paul Waddell, as Director of the Department of Revenue of the State of Arizona

91 F.3d 1232 96 Cal. Daily Op. Serv. 5635 , 96 Daily Journal D.A.R. 9215 GILA RIVER INDIAN COMMUNITY, Plaintiff-Appellant, v. Paul WADDELL, as Director of the Department of Revenue of the State of Arizona, Defendant-Appellee. No. 94-16972. United States Court of Appeals, Ninth Circuit. Argued and Submitted Feb. 15, 1996. Decided July 31, 1996. Rodney B. Lewis, Gila River Indian Community, Sacaton, Arizona, for plaintiff-appellant. Patrick Irvine, Assistant Attorney General, Phoenix, Arizona, for defendant-appellee. Appeal from the United States District Court for the District of Arizona, Roger G. Strand, District Judge, Presiding. D.C. No. CV-90-00841-RGS. Before: REINHARDT, THOMPSON and O'SCANNLAIN, Circuit Judges. O'SCANNLAIN, Circuit Judge: 1 We must decide whether a state is preempted from imposing a sales tax on entertainment events which take place on an Indian reservation. 2 * Gila River Indian Community ("Tribe") appeals the district court's summary judgment on remand from this court in favor of Paul Waddell, as Director of the Department of Revenue of the State of Arizona. The Tribe seeks declaratory and injunctive relief from the imposition of a tax on the sale of…