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  5. 194 A.D.2d 171 (1993)
 

JETRO ENTERS v. TAXATION DEPT

194 A.D.2d 171 (1993)

Jetro Cash and Carry Enterprises, Inc., Appellant, v. State of New York Department of Taxation and Finance et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Third Department.

December 23, 1993

Attorney(s) appearing for the Case

Donovan Leisure Newton & Irvine, New York City (Kenneth E. Newman, Susan Hart-White and Deanna R. Waldron of counsel), and Couch White Brenner Howard & Feigenbaum, Albany (Lawrence H. Cooke and Paul A. Feigenbaum of counsel), for appellant.

Robert Abrams, Attorney-General, Albany (Denise A. Hartman and Nancy A. Spiegel of counsel), for respondents.

Phillips, Nizer, Benjamin, Krim & Ballon, New York City (Thomas G. Jackson and Carol M. Goodman of counsel), for New York State Association of Tobacco and Candy Distributors Inc., amicus curiae.

WEISS, P. J., MIKOLL, YESAWICH JR. and WHITE, JJ., concur.

CREW III, J.

In 1975 New York enacted the Cigarette Marketing Standards Act (hereinafter CMSA), which regulates the resale of cigarettes by establishing price floors below which an agent, wholesaler or dealer may not sell cigarettes (see, Tax Law art 20-A). Plaintiff, a licensed cigarette stamping agent and wholesale reseller of cigarettes, commenced this action...

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