The City of New York is pursuing similar cigarette tax litigation against eastern Long Island Indians selling untaxed cigarettes to non-Native Americans (City of New York v. Golden Feather Smoke Shop). The federal district court held that the sales of massive quantities of nontaxed cigarettes to bootleggers who then resell them to non-Native Americans throughout the metropolitan area, violates the New York Tax Law. The Court enjoined further sales of untaxed cigarettes. The Long Island Indians appealed to the federal appeals court in New York City and asked to stay the injunction pending the appeal. On October 15, 2009, the federal appeals court denied the stay. This means the injunction prohibiting the untaxed sales to non-Native Americans remains in place while the appeals proceed. The federal court now has the opportunity to certify questions to the New York State Court of Appeals on the application of the Tax Law 471 and 471-e. If the federal appellate court does so, this raises the possibility that the New York Court of Appeals could simultaneously have before it two different cases whose central issues involve the applicability of Tax Law 471 (and Tax Law 471-e) to the sale of cigarettes by Native Americans to non-Native Americans.
_________________________
"OUR COUNTRY IS IN MOURNING, A SOLDIER DIED TODAY."