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Cayuga Indian Nation Cigarette Sales Tax Case Timeline

  • Cayuga Indian shops raided

    Cayuga Indian shops raided
    Indian stores raided Officials from Cayuga County and Seneca County Sheriff's Departments raided two stores operated by the Cayuga Indian Nation. Lake Side Trading shops in Seneca Falls and Union Springs were the focus of the raids. The reason: Selling untaxed cigarettes.
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    Timeline of events in case against Cayuga Indian Nation

  • Cayuga Indian Nation stores reopen

    Stores reopen after raid The two Lake Side Trading stores raided by Cayuga and Seneca County Sheriff's Department officials reopened one day after having their entire cigarette inventory confiscated. The stores were open to customers, but without cigarettes.
  • Judge rules against Cayugas

    Judge rules against Cayugas in cigarette-tax case State Supreme Court Judge Kenneth Fisher issued a written decision supporting Cayuga and Seneca counties' right to pursue a felony tax evasion investigation against the Cayuga Nation.
  • Cayuga Nation tax evasion case delayed

    Cayuga Nation tax evasion case delayed The Cayuga and Seneca county district attorneys were asked to delay their tax evasion case against the Cayuga Indian Nation until a pending injunction is handled.
  • Court says DAs can't pursue case

    Court: DAs can't pursue Cayuga Nation tax case A state appellate court issues a preliminary injunction temporarily barring Cayuga and Seneca County district attorneys from pursuing felony tax evasion charges against the Cayuga Indian Nation of New York until after an appeal is heard in May.
  • After hearings, judge reverses decision

    Cigarette tax hearings complete, judge reserves decision After an hour and a half of listening to arguments, a state Supreme Court judge overseeing a felony cigarette tax evasion case against the Cayuga Indian Nation of New York said he will hold off issuing a decision until the following week.
  • Judge rules against Cayugas

    Judge rules against Cayugas A judge ruled that the Cayuga Indian Nation will not be allowed to sell cigarettes until an appeals court rules on the legality of the nation selling cigarettes.
  • Cayugas denied suspension of court ruling

    Cayugas denied suspension of court ruling An appeals court judge turned down the Cayuga Indian Nation's request for an immediate suspension of a lower court ruling the week prior that bars the tribe from selling untaxed cigarettes to non-Indian customers.
  • Cayugas to sue over cigarettes

    Cayugas to sue over confiscated cigarettes The Cayuga Indian Nation sued seeking restitution for the cigarettes seized by Cayuga and Seneca County authorities.
  • Cayuga Nation can't sell cigarettes

    Cayugas can't sell cigarettes until after appeal The Cayuga Nation of New York was told by an appeals court that they could not continue selling untaxed cigarettes until the court made a decision on criminal tax evasion case.
  • Appeals court hears case

    Appeals court hears case A state appeals court will rule in one to two weeks on the legality of the criminal investigation into the tax-free sale and possession of cigarettes by the Cayuga Indian Nation of New York.
  • Court rules Cayugas can sell cigs

    Cayugas can sell untaxed cigarettes A state appeals court on Friday ruled that the Cayuga Indian Nation of New York can continue to sell untaxed cigarettes - to Indians and non-Indians alike - because the tribe's convenience stores in Union Springs and Seneca Falls are on “qualified reservation” land and the state law that sought to impose the taxation was not in effect.
  • Cayuga Nation makes offer

    Cayuga Nation offers to pay counties' legal bills The Cayuga Indian Nation offered to pay Cayuga County and Seneca County's legal bills and said they would not pursue a lawsuit against the counties if they agreed to drop its tax evasion case.
  • Counties reject settlement offer

    Counties reject settlement offer
    Legislature rejects offer The Cayuga County Legislature and the Seneca County Board of Supervisors both rejected a settlement with the Cayuga Indian Nation regarding cigarette sales tax and have decided to pursue an appeal of a state court's decision that allows the tribe to sell untaxed cigarettes.
  • Seized cigarettes won't be returned

    Seized cigarettes won't be returned The cigarettes seized in a raid by Cayuga and Seneca County law enforcement officials still won't be returned due to a State Supreme Court judge's ruling that because it's an ongoing matter, the cigarettes should remain in evidence.
  • Counties can appeal ruling

    Counties can appeal cigarette tax ruling A mid-level state appeals court will allow Cayuga and Seneca counties to appeal that court's summer ruling in favor of the Cayuga Indian Nation's tax-free cigarette sales.
  • Outside agencies offer take on case

    Outside agencies address Cayuga cigarette tax case Among other agencies, the state Attorney General's office and state District Attorney's Association chimed in on the Cayuga Indian Nation cigarette tax case, filing amicus briefs with the court.
  • Top court hears case

    Top court hears case
    State's highest court hears cigarette tax case The seven-judge State Court of Appeals heard arguments from attorneys representing Cayuga and Seneca counties as well as the Cayuga Indian Nation regarding the sale of untaxed cigarettes to non-natives.
  • NY's top court sides with Cayuga Indian Nation

    State's top court sides with tribe in cigarette tax case The state Court of Appeals ruled that the Cayuga Indian Nation cannot face prosecution for tax evasion as a result of their sale of untaxed cigarettes. The court added the state has yet to develop a system which would tax cigarettes sold on native lands to non-natives.