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LORILLARD TOBACCO CO. v. ROTH

99 N.Y.2d 316 (2003)

786 N.E.2d 7

756 N.Y.S.2d 108

LORILLARD TOBACCO COMPANY et al., Appellants, v. ARTHUR J. ROTH, as Commissioner of Taxation and Finance, et al., Respondents.

Court of Appeals of the State of New York.

Decided February 13, 2003.

Attorney(s) appearing for the Case

Covington & Burling, Washington, D.C. (Patricia A. Barald of counsel), for appellants.

Eliot Spitzer, Attorney General, Albany (Edward Lindner, Caitlin J. Halligan, Daniel Smirlock and Nancy A. Spiegel of counsel), for respondents.

Judges SMITH, CIPARICK, WESLEY, ROSENBLATT, GRAFFEO and READ concur.

OPINION OF THE COURT

Chief Judge KAYE.

The Cigarette Marketing Standards Act (CMSA; Tax Law §§ 483-489) prohibits the sale of cigarettes below cost when the seller intends thereby to harm competition or evade taxes. On March 3, 2000, the Department of Taxation and Finance released a Technical Services Bureau (TSB) Memorandum informing the industry that it believes certain manufacturer promotions...

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