Resources on the Tax Fairness Issue


Press Release Announcing Latest Tax Fairness Lawsuit
Assemblyman Townsend and Dabiew's Market file Artile 78 action against Governor Spitzer and the Tax Department
Link to press release

Article 78 Petition
The Townsend/Dabiew court papers filed in New York State Supreme Court
Link to petition

Recent Chronology of Delay Tactics (2006-2008)
Foot-dragging and broken promises from the executive branch thwart the will of the people of the State of New York, acting through their elected Legislature
Link to delay tactics

14-year Chronology of the Tax Fairness Issue (1994-2008)
Court decisions, legislation, administrative action and inaction
Ling to long sad tale

U.S. Supreme Court Attea Decision (1994)
Unanimous court rules New York State is entitled to collect taxes on Indian sales to non-Indians, and that “Indian traders are not wholly immune from state regulation that is reasonably necessary to the assessment or collection of lawful state taxes”
Link to Attea ruling

Text of New York State Tax Fairness Law
Sections 471-e and 284-e of the state Tax Law, requiring the Tax Department to collect taxes on cigarettes and motor fuel purchased by non-Native American New Yorkers at Native American retail stores
Link to t he law

Quantifying the Loss of Cigarette Tax Revenue
2002 Ridgewood Economic Associates analysis of the staggering amount of tax revenue the State is losing every year due to rampant cigarette tax evasion
Link to tax loss study

Most NY Smokers Admit Buying Tax-Free Cigarettes
“Cigarette Purchasing Patterns Among New York Smokers: Implications for Health, Price and Revenue,” March 2006, NYS Department of Health
http://www.health.state.ny.us/prevention/tobacco_control/docs/cigarette_purchasing_patterns.pdf

2007 Preliminary Injunction, Judge Sconiers
Ruling bars New York State from enforcing tax collection on Indian sales to non-Indians until it issues tax exemption coupons to tribes to protect their exemption on sales to other Indians
Link to Sconiers ruling

2006 NYACS Suit Dismissal, Judge Kavanagh
Ruling in Article 78 proceeding  that convenience store plaintiffs lacked “standing” to challenge Pataki administration’s refusal to enforce tax fairness law
Link to Kavanagh ruling

Drowning in Double Standards
Several dozen state laws and regulations that licensed, non-Indian retailers have to comply with, but which Governor Spitzer lets unlicensed Indian retailers ignore
Link to double standards