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HEMI GROUP, LLC v. CITY OF NEW YORK, N.Y.

No. 08-969.

130 S.Ct. 983 (2010)

559 U.S. 1

HEMI GROUP, LLC and Kai Gachupin, Petitioners, v. CITY OF NEW YORK, NEW YORK.

Supreme Court of United States.

Decided January 25, 2010.

Attorney(s) appearing for the Case

Randolph H. Barnhouse, Los Ranchos de Albuquerque, NM, for petitioners.

Leonard J. Koerner, New York, NY, for respondent.

Justice Sotomayor recused.

Randolph H. Barnhouse, Counsel of Record, Luebben Johnson & Barnhouse LLP, Los Ranchos de Albuquerque, NM, for petitioners.

Leonard J. Koerner, Counsel of Record, Elizabeth Susan Natrella, Eric Proshansky, Gail P. Rubin, Michael A. Cardozo, Corporation Counsel of the City of New York, New York, New York, for respondent.

Chief Justice ROBERTS delivered the opinion of the Court in part.

The City of New York taxes the possession of cigarettes. Hemi Group, based in New Mexico, sells cigarettes online to residents of the City. Neither state nor city law requires Hemi to charge, collect, or remit the tax, and the purchasers seldom pay it on their own. Federal law, however, requires out-of-state vendors such as Hemi to submit customer information to the States into which they ship the cigarettes...

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