86
Opinion of the Court
Scalia and Thomas, JJ., joined as to all but Part II-B. O'Connor, J., filed a dissenting opinion, in which Souter, J., joined, post, p. 96.
Graydon Dean Luthey, Jr., argued the cause for petitioners. With him on the briefs were Stephen W. Ray, Bob W. Rabon, and Dennis W. Arrow.
Edward C. DuMont argued the cause for the United States. With him on the brief were Solicitor General Olson, Acting Assistant Attorney General Fallon, Deputy Solicitor General Wallace, Gary R. Allen, and David English Carmack.†
Justice Breyer delivered the opinion of the Court.* In these cases we must decide whether a particular subsection in the Indian Gaming Regulatory Act, 102 Stat. 2467- 2486, 25 U. S. C. §§ 2701-2721 (1994 ed.), exempts tribes from paying the gambling-related taxes that chapter 35 of the Internal Revenue Code imposes—taxes that States need not pay. We hold that it does not create such an exemption.
I
The relevant Indian Gaming Regulatory Act (Gaming Act) subsection, as codified in 25 U. S. C. § 2719(d)(1), reads as follows:
†Briefs of amici curiae urging reversal were filed for the San Carlos Apache Tribe by Richard T. Treon; for the San Manuel Band of Serrano Mission Indians by Jerome L. Levine and Frank R. Lawrence; for the Seminole Tribe of Florida et al. by Hans Walker, Jr., and Judith A. Shapiro; and for the Shakopee Mdewakanton Sioux (Dakota) Community et al. by Mark J. Streitz and Michael J. Wahoske.
Briefs of amici curiae urging affirmance were filed for the town of Led-yard, Connecticut, et al. by Benjamin S. Sharp, Guy R. Martin, and Donald C. Mitchell.
Briefs of amici curiae were filed for the Lower Sioux Indian Community in Minnesota et al. by James M. Schoessler, Henry M. Buffalo, Jr., Mark A. Anderson, and Dennis J. Peterson; and for the Muscogee (Creek) Nation by L. Susan Work.
*Justice Scalia and Justice Thomas join all but Part II-B of this opinion.
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