Fordham Law Review Volume 79 Issue 5 Article 14 November 2011 A Tale of Three Sovereigns: The Nebulous Boundaries of the Federal Government, New York State, and the Seneca Nation of Indians Concerning State Taxation of Indian Reservation Cigarette Sales to Non-Indians Amanda M. Murphy Follow this and additional works at: https://ir.lawnet.fordham.edu/flr Part of the Law Commons Recommended Citation Amanda M. Murphy, A Tale of Three Sovereigns: The Nebulous Boundaries of the Federal Government, New York State, and the Seneca Nation of Indians Concerning State Taxation of Indian Reservation Cigarette Sales to Non-Indians , 79 Fordham L. Rev. 2301 (2011). Available at: https://ir.lawnet.fordham.edu/flr/vol79/iss5/14 This Note is brought to you for free and open access by FLASH: The Fordham Law Archive of Scholarship and History. It has been accepted for inclusion in Fordham Law Review by an authorized editor of FLASH: The Fordham Law Archive of Scholarship and History. For more information, please contact
[email protected]. A TALE OF THREE SOVEREIGNS: THE NEBULOUS BOUNDARIES OF THE FEDERAL GOVERNMENT, NEW YORK STATE, AND THE SENECA NATION OF INDIANS CONCERNING STATE TAXATION OF INDIAN RESERVATION CIGARETTE SALES TO NON-INDIANS Amanda M. Murphy* This Note examines the conflict between New York State and the Seneca Nation of Indians regarding the taxation of cigarette sales to non-Indians on Indian reservations. In 1994, the United States Supreme Court found New York’s taxation scheme facially permissible without providing boundaries or guidance for the state’s subsequent enforcement. Seventeen years after the Court’s decision, no taxes have been collected on these sales.