Second Circuit Certifies Questions of Indian Taxation to N.Y. Court of Appeals

Matthew L.M. Fletcher

Here is the opinion in City of New York v. Golden Feather Smokeshop: City of New York v Golden Feather

Here are the questions certified:

(1) Does N.Y. Tax Law § 471-e, either by itself or in combination with the provisions of § 471, impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

(2) If the answer to Question 1 is “no,” does N.Y. Tax Law § 471 alone impose a tax on cigarettes sold on Native American reservations when some or all of those cigarettes may be sold to persons other than members of the reservation’s nation or tribe?

One thought on “Second Circuit Certifies Questions of Indian Taxation to N.Y. Court of Appeals”

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