ALBANY – An upstate Indian nation is not obligated to pay state sales taxes on cigarettes it is selling to non-Indians because New York has failed to provide a way to calculate the tax, a sharply divided state Court of Appeals ruled yesterday.
In a ruling that may have ramifications in other Indian tax cases pending in the courts, the 4-3 majority in Cayuga Indian Nation v. Gould, 74, agreed with the Cayuga Indian Nation that state laws enacted in 2003 and 2005 cannot be enforced because they are not backed by state regulations.
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