City of New York v. Milhelm Attea — City Tobacco Tax on Indian Country Sales

From the opinion:

The City of New York has brought an Amended Complaint against the above-captioned defendants, a group of cigarette wholesalers who are state-licensed cigarette stamping agents. The principal  [*2] contention of the City is that the wholesalers violate the Contraband Cigarette Trafficking Act (“CCTA”), 18 U.S.C. § 2341 et seq., by shipping in excess of 10,000 unstamped cigarettes to reservation retailers who re-sell the cigarettes to the public. According to the City, New York Tax Law § 471 requires that cigarettes sold to Native Americans for re-sale to the public must be taxed, and that the defendant agents are responsible for collecting the tax by purchasing tax stamps from the New York State Tax Commission and affixing them to cigarette packages. The City brings additional state law claims under New York Tax Law § 484, the Cigarette Marketing Standards Act, as well as a public nuisance claim. Defendants have moved to dismiss the Amended Complaint pursuant to Federal Rules of Civil Procedure 12(b)(1), 12(b)(6) and 12(b)(7). For the reasons set forth below, defendants’ motions to dismiss are denied.

Here are the materials:

day-wholesale-motion-to-dismiss

joint-motion-to-dismiss

city-opposition-to-motion

city-of-new-york-dct-order

2 thoughts on “City of New York v. Milhelm Attea — City Tobacco Tax on Indian Country Sales

  1. Jim Wood July 25, 2009 / 7:23 am

    How can a state or city go against the consititution of the USA,Indians do not pay tax Artical 1 section 10,they also are not tax agents of any state,if a state resident doesn`t pay their property taxes in 3 years they lose there property ,Indians never paid property taxes because they are sovereign,they never joined the Union,on June 22,1924 the USA granted all native americans citizenship,in 1925 the Hopi and Iroquios declined,the USA makes treaty with other countries not their citizens and if anyone wants to be a citizen of the USA they have to apply any Indian Tribe that makes a compact with a state is a sell out to their people,they are giving up their rights of native american people Bill Clinton said on camera that native americans have no rights to any court in the land and no repersention in congress,their land is soverign, a federal judge in New York State native americans are somewhat soverign,to me that is saying your somewhat pregnant,you are or not no inbetweenall indian nations have to get together and go to Washington and settle this ,because good indian businessmen and going to jail for illegal state laws to american indians because lobbyist are paying off politicians,they are suppose to be serverants of the people ,but with the money today they serve themselfs,like Kick Back Harry,who even stole his brothers wife and talk about monoplies in America,the US government makes ATT disband but Phillip Morris can write their own laws for the US government to close out their competition because of their money worldwide,the American Indians have to stand up to the plate and join together for soverignty,then the American citizens have to stand up for their rights,most of the American citizens lost 50%of their savings in 1 year,they are making to many illegal laws in America,you can talk to a person in a can but not on your cellphone ,against your first ammendment rights,gun control,the Japanese wouldn`t attack the mainland with their army because they knew US citizens had guns in their houses,these gun control laws are against our 2nd ammendment rights ,Obama`s speech ,he said profiling blacks and latinas,what about the profiling of native americans at illegal roadblocks by state troopers and border patrol by reservationsif the people let this go on there will nolonger be a USA but a one world order,now is the time to act

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