Cayuga Indian Nation of New York v. Gould

Peradotto, J. (dissenting).

I respectfully dissent, and would affirm. I agree with the majority that plaintiff’s two convenience stores are located on a “[qjualified reservation” as that term is defined in Tax Law § 470 (16) (a) and that declaratory relief is available to plaintiff on the facts of this case. I cannot agree with the majority’s conclusion, however, that Tax Law § 471-e is the exclusive statute governing the imposition of sales and excise taxes on cigarettes sold on Indian reservations. In my view, the majority’s conclusion is belied by the plain language of the statute and its…