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
—Crew III, J. P.
Appeal from a judgment of the Supreme Court (Lang, Jr., J.), entered August 2, 1999 in Albany County, which dismissed petitioners’ application, in a proceeding pursuant to ■ CPLR article 78, to compel respondents to enforce sales and excise taxes pertaining to on-reservation sales of tobacco products and motor fuel by Indian retailers to non-Indian customers.
This litigation arises out of the sale of tobacco and fuel products by Indian retailers to non-Indians on Indian reservations. Tax Law articles 12-A, 20 and 28 impose sales and excise taxes on tobacco and motor fuel sold…
2Cases cited7 opinions
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Moe v. Confederated Salish & Kootenai Tribes of the Flathead ReservationSupreme Court of the United States · 1976
- Department of Taxation and Finance of NY v. Milhelm Attea & Bros.Supreme Court of the United States · 1994
- Port Jefferson Health Care Facility v. WingNew York Court of Appeals · 1999
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3Cited by10 opinions
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- Mallinckrodt Medical, Inc. v. Assessor of ArgyleAppellate Division of the Supreme Court of the State of New York · 2002
- New York v. United Parcel Service, Inc.District Court, S.D. New York · 2017
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