Indian gambling casinos and the burdens they place on surrounding communities aren't the only problems old and newly formed tribes are imposing on the states. Hundreds of millions of dollars are being siphoned from state treasuries by the sale of tax-free cigarettes and gasoline at smoke shops and gas stations built on reservations and opened to the public. In refusing to acknowledge responsibility for collecting taxes, some tribes are ignoring court rulings that uphold the right of states to demand taxes be paid on transactions with outsiders on reservations. While their lawyers complain the states' demands violate a tribe's sovereignty,...