Internet Cigarette Sellers: City of New York v. Nexicon, 03 CV 383

Defendants are Internet cigarette sellers who receive orders via the Internet and deliver the cigarettes through the use of common carriers. The Defendants failed to notify New York's tobacco tax administrator of the shipments in violation of the Jenkins Act 15 U.S.C. ยง 375. The District Court previously dismissed the suit with leave to amend. The City again filed an amended complaint for recovery of tax revenues. The Defendants moved to dismiss the complaint, following which the District Court granted Defendants' motions and dismissed the complaint.

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