Ordered that the appeal is dismissed, without costs or disbursements.
In April 2009 the Legislature amended Tax Law § 480-a (2) (a) to require retailers of tobacco products to pay a registration fee on a graduated scale based upon the "gross sales" of all products at a particular retail location. Prior to the amendment in April 2009, Tax Law § 480-a (2) (a) had required such retailers to pay a $100 registration fee without consideration of the amount of...
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