Legal Opinion
Day Wholesale, Inc. v. State
Appellate Division of the Supreme Court of the State of New York
Decided May 2, 2008No. Appeal No. 1PublishedCited by 15 opinions
1Opinion of the Court
OPINION OF THE COURT
Green, J.
Tax Law § 471-e (as amended by L 2005, ch 61, part K, § 2; ch 63, part A, § 4) embodies the Legislature’s most recent effort to collect taxes on cigarettes sold on Indian reservations. The primary issue before us is whether the amended version of the statute is presently in effect. We conclude that it is not.
Plaintiff Day Wholesale, Inc. (Day) is a wholesale dealer of cigarettes (see Tax Law § 470 [8]) and a licensed cigarette stamping agent (see § 470 [11]), and plaintiff Scott B. Maybee is a member of the Seneca Nation of Indians (Seneca Nation) who owns and…
2Cases cited1 opinion
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
3Cited by15 opinions
- Oneida Nation of New York v. CuomoCourt of Appeals for the Second Circuit · 2011
- Cayuga Indian Nation v. GouldNew York Court of Appeals · 2010
- City of New York v. Golden Feather Smoke Shop, Inc.Court of Appeals for the Second Circuit · 2010
- Joseph v. HymanCourt of Appeals for the Second Circuit · 2011
- United States v. MorrisonCourt of Appeals for the Second Circuit · 2012
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