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Cayuga Nation V. Gould & Stenberg - Decision Part II

 Appeal from a judgment (denominated order) of the Supreme Court,

Monroe County (Kenneth R. Fisher, J.), entered December 10, 2008 in an
action for, inter alia, a declaratory judgment. The judgment, inter
alia, denied the motion of plaintiff for summary judgment and granted
the cross motion of defendants Cayuga County Sheriff and Seneca County
Sheriff for summary judgment.
It is hereby ORDERED that the judgment so appealed from is
reversed on the law without costs, the motion is granted in part and
judgment is granted in favor of plaintiff as follows:
It is ADJUDGED and DECLARED that Tax Law § 471-e
exclusively governs the imposition of sales and excise taxes
on cigarettes sold on a qualified reservation as that term
is defined in Tax Law § 470 (16) (a), and
It is further ADJUDGED and DECLARED that plaintiff’s
two stores in question are located within a qualified
reservation as that term is defined in Tax Law § 470 (16)
(a),
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