The Indian Gaming Regulatory Act (IGRA) prohibits states from taxing tribal gaming revenues. Tribes may, however, agree to share a limited portion of their gaming proceeds with state and local governments, subject to approval by the Secretary of the Interior. To ensure that these compacts are not interpreted as imposing taxes and therefore in violation of IGRA, states and tribes are beginning to develop a new generation of compacts that include revenue sharing models designed to provide more certainty and enforceability. This panel provides background regarding compacts and older models, and explain how this next generation of revenue sharing can benefit tribal and state governments alike.

Moderator:
Mark Van Norman, Executive Director, National Indian Gaming Association (NIGA)

Speakers:
Scott Crowell, Attorney, Crowell Law Offices
Ezekiel Fletcher, Attorney, Rosette & Associates, P.C.
Paula Hart, Director, Office of Indian Gaming, US Department of the Interior