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DEPARTMENT OF TAXATION AND FINANCE OF N. Y. v. MILHELM ATTEA & BROS., INC.

No. 93-377.

512 U.S. 61 (1994)

114 S.Ct. 2028

129 L.Ed.2d 52

DEPARTMENT OF TAXATION AND FINANCE OF NEW YORK et al. v. MILHELM ATTEA & BROS., INC., et al.

Supreme Court of United States.

Decided June 13, 1994.

Attorney(s) appearing for the Case

G. Oliver Koppell, Attorney General of New York, argued the cause for petitioners. With him on the briefs were Robert Abrams, former Attorney General, Jerry Boone, Solicitor General, Peter H. Schiff, Deputy Solicitor General, and Lew A. Millenbach, Assistant Attorney General.

Joseph E. Zdarsky argued the cause for respondents. With him on the brief were Hans Walker, Jr., Michael Roy, Guy J. Agostinelli, and Gerald T. Walsh.

Beth S. Brinkmann argued the cause for the United States as amicus curiae urging affirmance. With her on the brief were Solicitor General Days, Acting Assistant Attorney General Schiffer, Deputy Solicitor General Kneedler, Edward J. Shawaker, and Vicki L. Plaut.*

Stevens, J., delivered the opinion for a unanimous Court.

Justice Stevens delivered the opinion of the Court.

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. To prevent non-Indians from escaping the tax, New York has enacted a regulatory scheme that imposes recordkeeping requirements and quantity...

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