New York Ass'n of Convenience Stores v. Urbach
Appellate Division of the Supreme Court of the State of New York
1Opinion of the Court
OPINION OF THE COURT
Cardona, P. J.
New York imposes sales and excise taxes upon cigarettes and motor fuel (see, Tax Law arts 12-A, 20, 28), but cannot *340impose such taxes on sales of those products to enrolled tribal members on Indian reservations (see, Moe v Salish & Kootenai Tribes, 425 US 463). On-reservation sales to non-Indian consumers, however, are subject to such taxation (see, Washington v Confederated Tribes, 447 US 134). In 1988, respondent Department of Taxation and Finance adopted regulations (see, 20 NYCRR 336.6, 336.7, 414.6, 414.7) designed to require on-reservation retailers to…
2Cases cited27 opinions
- Village of Arlington Heights v. Metropolitan Housing Development Corp.Supreme Court of the United States · 1977
- Yick Wo v. HopkinsSupreme Court of the United States · 1886
- Singleton v. WulffSupreme Court of the United States · 1976
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
- Oyler v. BolesSupreme Court of the United States · 1962
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3Cited by8 opinions
- New York Ass'n of Convenience Stores v. UrbachNew York Court of Appeals · 1998
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- New York Ass'n of Convenience Stores v. UrbachAppellate Division of the Supreme Court of the State of New York · 2000
- New York State Department of Taxation v. BramhallAppellate Division of the Supreme Court of the State of New York · 1997
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