United States government agencies outposted near Iroquois communities have deferred to New York State tax codes. By going “all-in” on enforcement of state tobacco revenue tax stamp affixation, the battle lines have been set. The chalk is on the field.

In 2003, in Seneca County, New York, this challenge was thrown down. A statement was released by the Bureau of Alcohol, Tobacco and Firearms (ATF) for clarity. "They are required to pay the state tax; they are not exempt from anything like that," said Cynthia Little, ATF Tobacco Unit supervisor in Cincinnati, Ohio.

Sugar Montour feels differently about that perspective. Printed references to a 2008 Cayuga Nation rally that Mr. Montour spoke at concerning state tobacco taxes summarize this mindset. "It's not about being tax exempt, we are non-taxable. We are not under the thumb of the State of New York."