Dramatic changes are on the horizon for New York tobacco consumers. Federal legislation has not only increased the federal tax on cigarettes, but has limited cigarette distribution. Proposed New York State legislation increases the tax on cigarettes and other tobacco products to an unprecedented level. Governor David Paterson’s emergency legislation proposes to reinstate New York’s regulatory scheme to tax cigarettes sold to non-Indians by Indian retailers on reservation land. A recent New York Court of Appeals decision provides guidance to New York legislators and regulators who may be tasked with crafting these delicate yet powerful regulations.

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