Mealey's ( October 5, 2022, 12:02 PM EDT) -- ST. PAUL, Minn. — In a second appeal in a dispute over whether South Dakota’s excise tax on a building contractor for a Native American tribe’s casino project is preempted by federal law, a divided Eighth Circuit U.S. Court of Appeals panel on Oct. 4 again ruled in favor of the state, reversing summary judgment for the tribe and remanding for entry of judgment for state officials....