Disputes have arisen with the state over the OIN's economic advantage of operating the Class III gaming facility without having to collect or pay state taxes on retail sales at the resort. The tribe does pay a portion of the revenues to the state under the gaming compact, (essentially in lieu of taxes). The OIN and other parties believed operations on property it controlled were tax free. City of Sherrill v. Oneida Indian Nation.544 US 197 [2005]
