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HERZOG BROS. v. TAX COMMN.

72 N.Y.2d 720 (1988)

Herzog Brothers Trucking, Inc., Also Known as Herzog Brothers, Inc., et al., Appellants, v. State Tax Commission et al., Respondents.

Court of Appeals of the State of New York.

Decided December 22, 1988.

Attorney(s) appearing for the Case

Joseph E. Zdarsky and Guy J. Agostinelli for appellants.

Robert Abrams, Attorney-General (Lew A. Millenbach, O. Peter Sherwood and Peter H. Schiff of counsel), for respondents.

Thomas C. Brady and Douglas B. L. Endreson for the Seneca Nation of Indians, amicus curiae.

Chief Judge WACHTLER and Judges KAYE, ALEXANDER, TITONE, HANCOCK, JR., and BELLACOSA concur.

SIMONS, J.

This appeal questions whether the State may require the corporate plaintiff, a wholesale distributor of motor fuel to Seneca Indian retailers on the Allegany and Cattaraugus Reservations, to prepay taxes on motor fuel delivered to the retailers for resale to Indian and non-Indian consumers. We first considered the question in May 1987 on appeal by plaintiffs (69 N.Y.2d 536

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