Department of Taxation and Finance of NY v. Milhelm Attea & Bros.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that state has no authority to tax cigarettes sold to Indians for their own consumption
• upholding New York law requiring that cigarette wholesalers making on-reservation cigarette sales to tribal retailers “maintain detailed records on tax-exempt transactions” (emphasis added)
• rejecting the proposition that the Indian Trader Statutes “bar[] any and all state- imposed burdens on Indian traders”
• “Cigarette consumers in New York are subject to a state tax of 56 cents per pack. Enrolled tribal members who purchase cigarettes on Indian reservations are exempt from this tax, but non-Indians making purchases on reservations must pay it.”

Source: CourtListener parenthetical corpus (CC0).