Cayuga Indian Nation of New York v. Gould

The Cayuga Indian Nation sued Cayuga County law enforcement officials on the basis that the statute governing the collection of cigarette sales taxes imposed on qualified Indian reservations provided the exclusive means by which to tax cigarette sales to non-Indians and non-member Indians on a reservation.  Whether the tribe's two convenience stores were located within a qualified reservation as defined by the tax law was at issue in this matter. The County Supreme Court denied the tribe's motion for summary judgment.  The tribe appealed. The Supreme Court (Appellate Division) reversed.  The Court of Appeals held that the convenience stores were located on a “qualified reservation” and the tribe's retailers could not be prosecuted for possession and sale of untaxed cigarettes.


Cayuga Indian Nation of New York v. Gould, 14 N.Y.3d 614, 930 N.E.2d 233, Court of Appeals of New York (2010).

  • United States
  • May 11, 2010
  • Court of Appeals of New York


Plaintiff Cayuga Indian Nation of New York

Defendant David S. Gould

Legislation Cited

Federal Indian Gaming Regulatory Act

Tax Law § 470 (New York)

Related Documents

Type of Litigation

Tobacco Control Topics

Substantive Issues

Type of Tobacco Product