Tax Fairness Resources

Resources on the Tax Fairness Issue

15-year Chronology of the Tax Fairness Issue (1994-2009)
Court decisions, legislation, administrative action and inaction
Link to long sad tale

Quantifying the Loss of Cigarette Tax Revenue
2009 study by economist Brian O'Connor finds the State is forfeiting $1 billion a year due to rampant cigarette tax evasion on Indian lands
Link to Dr. O'Connor's 2009 updated analysis for NYACS
Link to Dr. O'Connor's 2008 updated analysis for NYACS
Link to Dr. O'Connor's original 2002 analysis for the F.A.C.T. Alliance

U.S. Supreme Court Attea Decision (1994)
Unanimous court rules NYS can collect taxes on Indian sales to non-Indians, and “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 the law

The Labor Market Effects of a Uniform Imposition of Cigarette Excise Taxes in New York State
2004 Study by economist Brian O'Connor
Link to 2004 analysis

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

If Violence Should Erupt, Now There's a Law to Deal With It
Anti-Terrorism Act of 2001 makes it a felony to threaten certain violent acts with intent to influence government policy through intimidation
Link to the law

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

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

Resources on the Tax Fairness Issue 15-year Chronology of the Tax Fairness Issue (1994-2009) Court decisions, legislation, administrative action and inaction Link to long sad tale

U.S. Supreme Court Attea Decision (1994) Unanimous court rules NYS can collect taxes on Indian sales to non-Indians, and “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 the law

The Labor Market Effects of a Uniform Imposition of Cigarette Excise Taxes in New York State 2004 Study by economist Brian O'Connor Link to 2004 analysis

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

If Violence Should Erupt, Now There's a Law to Deal With It Anti-Terrorism Act of 2001 makes it a felony to threaten certain violent acts with intent to influence government policy through intimidation Link to the law

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

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