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Cayuga Indian Nation of New York v. Gould

The Cayuga Indian Nation sued Cayuga County law enforcement officials on the basis that the statute governing the collection of cigarette sales taxes imposed on qualified Indian reservations provided the exclusive means by which to tax cigarette sales to non-Indians and non-member Indians on a reservation.  Whether the tribe's two convenience stores were located within a qualified reservation as defined by the tax law was at issue in this matter. The County Supreme Court denied the tribe's motion for summary judgment.  The tribe appealed. The Supreme Court (Appellate Division) reversed.  The Court of Appeals held that the convenience stores were located on a “qualified reservation” and the tribe's retailers could not be prosecuted for possession and sale of untaxed cigarettes.

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Cayuga Indian Nation of New York v. Gould, 14 N.Y.3d 614, 930 N.E.2d 233, Court of Appeals of New York (2010).

  • United States
  • May 11, 2010
  • Court of Appeals of New York

Parties

Plaintiff Cayuga Indian Nation of New York

Defendant David S. Gould

Legislation Cited

Federal Indian Gaming Regulatory Act

Tax Law § 470 (New York)

Related Documents

None

Type of Litigation

Challenge to Government Policies Relating to Tobacco Control/Public Health
Tobacco companies or front groups may challenge any legislative or regulatory measure that affects their business interests. Unlike public interest litigation, these cases seek to weaken health measures. These cases frequently involve the industry proceeding against the government. For example, a group of restaurant owners challenging a smoke free law as unconstitutional.

Tobacco Control Topics

Price and Tax Measures
Tax or price measures, including tax- and duty-free regulation. (See FCTC Art. 6)

Substantive Issues

Right to Commerce
A violation of the right to carry on trade, business, or profession of a person’s choice. This right may also be called the right to free enterprise or economic freedom. The industry may argue that a business should be able to conduct its business without government regulation, including whether or not to be smoke free.
Right to Property
A violation of property rights, sometimes in the form of an expropriation or a taking by the government. The tobacco industry may argue that regulations amount to a taking of property rights because they prevent the use of intellectual property such as trademarks.

Type of Tobacco Product

None

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