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CONVENIENCE STORES v. URBACH

230 A.D.2d 338 (1997)

658 N.Y.S.2d 468

In the Matter of New York Association of Convenience Stores et al., Respondents, v. Michael H. Urbach, as Commissioner of the Department of Taxation and Finance of The State of New York, et al., Appellants

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

May 8, 1997

Attorney(s) appearing for the Case

Dennis C. Vacco, Attorney-General, Albany (Andrew D. Bing and Nancy A. Spiegel of counsel), for appellants.

Crane, Kelley, Greene & Parente, Albany (David M. Cherubin and James B. Crane, II, of counsel), for respondents.

WHITE and CASEY, JJ., concur with CARDONA, P. J.; CREW III and CARPINELLO, JJ., dissent in a separate opinion by CREW III, J.

CARDONA, P. J.

New York imposes sales and excise taxes upon cigarettes and motor fuel (see, Tax Law arts 12-A, 20, 28), but cannot impose such taxes on sales of those products to enrolled tribal members on Indian reservations (see, Moe v Salish & Kootenai Tribes, 425 U.S. 463). On-reservation sales to non-Indian...

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