Tribal-State Tax Fairness Act of 2000

Tribal-State Tax Fairness Act of 2000 - Directs the Secretary of the Interior, within 60 days after receiving a petition from the government of a State within which a tribal retail enterprise is located alleging the non-collection of a covered State tax (a tax imposed on the purchase of tobacco products or motor fuel) by such enterprise: (1) to determine whether the enterprise is properly collecting and remitting such State tax; and (2) if it is not, to notify and direct the enterprise to collect such tax and remit it to the Secretary on a monthly basis. Provides for the determination of the amount to be so remitted (which differs depending on the existence or non- existence of a tribal-State agreement). Requires mediation if such amount cannot be determined. Requires the Secretary to return remitted amounts to the State within 30 days.

Provides for the mediation of disputes between tribes and States under tribal-State agreements, with enforcement provisions. Allows any person with information that a tribe is not remitting appropriate covered State taxes to submit such information to the Secretary. Requires the Secretary to commence an administrative action for appropriate State relief. Provides for judicial review of determinations made by the Secretary.