Long Island Gasoline Retailers Ass'n, Inc. v. Paterson

The plaintiffs, owners of retail fuel and food businesses, sued the governor of New York and others on the basis that a new tax law was unconstitutional pursuant to the equal protection and due process provisions of the Fourteenth Amendment to the U.S. Constitution, and Article I, section 6 and 11 of the New York State Constitution.  Prior to April of 2009, retailers were required to pay a $100.00 flat registration fee for the sale of retail tobacco products. In April of 2009, the State legislature amended the New York tax law to be based on the gross sale of all products at a location on a graduated scale.  The Court dismissed the case based on lack of standing because none of the plaintiffs had suffered any harm.

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Long Island Gasoline Retailers Ass'n, Inc. v. Paterson, 897 N.Y.S.2d 850, 27 Misc.3d 914, Supreme Court, New York (2010).

  • United States
  • Mar 10, 2010
  • Supreme Court, New York

Parties

Plaintiff

  • Long Island Gasoline Retailers Ass'n, Inc.
  • New York Association Of Convenience Stores
  • New York State Association of Service Stations and Repair Shops, Inc.
  • Service Station Dealers of Greater New York, Inc.
  • United 7-Eleven Franchise Owners of Long Island and New York

Defendant

  • David A. Paterson
  • Jamie Woodward

Legislation Cited

N.Y. Tax Law § 480-a(2)(a)(ii)

The Health Care Improvement Act

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product

None