NOTICE REGARDING FUEL PURCHASED ON NYS INDIAN RESERVATIONS
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1 NOTICE REGARDING FUEL PURCHASED ON NYS INDIAN RESERVATIONS Attached is a list of retail fuel stations known to NYS Department of Taxation and Finance to be located on Indian Reservation land in New York State (or located on the Oneida land which is not recognized as reservation land) which are owned by either tribes or individual tribal members. These retail stores are not paying NYS fuels or sales tax and, accordingly, any fuel purchased at one of these retail outlets is not NYS "tax-paid" fuel for the purpose of taking NYS fuels tax credits on an IFTA return. This list may not be all inclusive. If you are uncertain whether or not taxes are included in the fuel prices of a particular service station, please compare the price per gallon sold to other stations known to be off of the reservations. Please pass this information on to your IFTA audit staff as reference material, in case they encounter some of these "untaxed" fuel purchase receipts from tribal retailers while conducting their audits. If you or your audit staff has any questions regarding this communication, please contact Brian Galarneau at Thank you, James Breen IFTA Commissioner (NY)
2 Updated 9/22/05 49 Express 411 Bloomingdale Rd. Akron, NY /13/96 Listing The Rez Meadville Rd. Akron, NY /13/96 Listing T.P. Deli 837 Bloomingdale Rd. Akron, NY /13/96 Listing Docs Smoke & Gas Shop 672 Bloomingdale Rd Basom, NY Cigarette Listing TP Deli & Fuel Outlet Basom, NY Cigarette Listing The Totem Pole Smoke & Gas Shop Basom, NY Cigarette Listing AK Gas RR 1, Box 131 AB Bombay, NY Cigarette Listing Adams Construction Marina Snye Rd. Canada 6/13/96 Listing Lakeside Rt. 89 Canoga, NY Willy Peterboro Street Savon Peterboro Street Canastota, NY OTPA Listing & Willy Savon Canastota Corner of Rt. 13 & 31 Canastota, NY OTPA Listing & Willy M & M s Carrollton Carmen Papa Joe s Carrollton Carmen Cuba Lake Gas & Smoke 5133 West Shore Rd Cuba, NY Cigarette Listing Oil Springs Corner South Shore Rd. Cuba Lake, NY /13/96 Listing Seneca Mini Mart 5402 West Shore Rd. Cuba Lake, NY /13/96 Listing Seneca One Stop Cuba, NY Carmen Ron s Smoke Shop Rt. 417 E. Salamanca, NY 6/13/96 Listing Ahnawante Corner Store Racquette Pt. Rd. Hogansburg, NY Willy AK Gas & Tobacco Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Akwesasne Fuel Rt. 37 & Beaver Meadow Rd. Hogansburg, NY Willy Akwesasne Fuel Station & Border Rt 37 Hogansburg, NY 6/13/96 Listing Edge Restaurant Akwesasne Tobacco Shop Rt.37 Hogansburg, NY Willy Bear s Den Trading & Truck Stop Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Bear s Den Eastern Door Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Bear s Den Western Door Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Big Boys Gas Raquette Pt. Rd. Hogansburg, NY Cigarette Listing Borderline Discount Tobacco & Convenience Store Rt. 37, Eastern Door Hogansburg, NY 6/13/96 Listing & Willy
3 Buddy s Truck Stop Rt. 37 Hogansburg, NY 6/13/96 Listing Burn s Truck Stop #9 Rt. 37 Hogansburg, NY 6/13/96 Listing & Cigarette Listing & Willy C & R Café & Smoke Shop Rt. 37, White Rd. Hogansburg, NY 6/13/96 Listing Chiefs Gas Station Rt. 37 Hogansburg, NY Cigarette Listing Eastern Door Convenience Rt. 37 Hogansburg, NY 6/13/96 Listing Jock s Gas Station Rt. 37 & Raquette Rd. Hogansburg, NY 6/13/96 Listing Kanienkehka Fuels Rt. 37 Hogansburg, NY 6/13/96 Listing & Cigarette Listing & Willy K & T Enterprises Rt. 37, Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing KDK Smokeshop Rooseveltown Rd. Hogansburg, NY Willy KT King Enterprises Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing Log Cabin-Akwesanse Gas Rt. 37 Hogansburg, NY Cigarette Listing Mini Pines Plaza Rt. 37 Hogansburg, NY Willy Mohawk Junction Gas & Cigarettes Rt. 37, Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing (a/k/a) Lynn Thompson s) Mohawk Junction Gas Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Oionkwaonwe Enterprises Rt. 37, Box 252 Hogansburg, NY 6/13/96 Listing & Willy (likely same as Buddy s Truck Stop) Okwarine Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy Olokwaonwe Gas Station Rt. 37 Hogansburg, NY 6/13/96 Listing Ransom Marina Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing & Willy Raquette Pt. Marina Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing & Willy (a/k/a White s Marina) Speedway Convenience Rt. 37 & Rt. 95 Hogansburg, NY Willy Stan s Gas St. Regis Rd. Hogansburg, NY 6/13/96 Listing Thompson s Marina Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing & Willy Twin Leaf Gas Rt. 37 Hogansburg, NY 6/13/96 Listing & Willy White Pines Plaza Rt. 37 Hogansburg, NY 6/13/96 Listing Wolf Clan Truck Stop Rt. 37 Hogansburg, NY Willy Wolf Clan Trucking Rt. 37 / Raquette Pt. Rd. Hogansburg, NY 6/13/96 Listing & Willy Crossroads Rt. 438 Irving, NY /13/96 Listing Drive Thru Smoke & Gas Rt. 20 Irving, NY /13/96 Listing
4 Pulltabs Eagles Nest Rt. 20 Irving, NY /13/96 Listing Iroquois Smoke Shop Rt. 438 Irving, NY /13/96 Listing Jr s Smoke Shop Rt. 5 Irving, NY /13/96 Listing P & R Rt. 439 Irving, NY /13/96 Listing Seneca Hawk Rt. 5 & 20 Irving, NY /13/96 Listing Seneca One Stop Rt 5 Irving, NY /13/96 Listing Wolf s Run Rt. 438 Irving, NY /13/96 Listing Hoags Killbuck, NY Carmen Hoags Gas Rt. 417 Killbuck, NY Cigarette Listing Hoags Laundromat & Smoke Shop Rt. 219 Kill Buck, NY /13/96 Listing NAFCO II Kill Buck, NY Carmen Two Clans Smoke Shop Versailles Plank Rd. Lawtons, NY /13/96 Listing Hank s Smoke Shop Garlow Rd. Lewiston, NY /13/96 Listing Jay s Place Walmore Rd. Lewiston, NY /13/96 Listing Mike s Trading Post Printup St. Lewiston, NY /13/96 Listing Randy s Smoke Shop 1325 Upper Mountain Rd. Lewiston, NY /13/96 Listing Smokin Joe s 2293 Saunders Settlement Rd. Lewiston, NY /13/96 Listing Smokin Joe s IV Upper Mountain Rd. Lewiston, NY /13/96 Listing Smokin Joe s Indian Hill Indian Hill Rd. Lewiston, NY /13/96 Listing The Bell Jar Exit 23, Rt. s 219 & 417 Limestone, NY /13/96 Listing Ken s Turtlecreek Trading Post Rfd., Box 1 Main Street Savon Corner of Rt. 5 & Main Street Oneida, NY OTPA Listing & Willy Oneida Mart Savon 645 Lenox Ave. (Upper) Oneida, NY OTPA Listing & Willy Oneida Petroleum Services Rt. 46 West Rd. Oneida, NY 6/13/96 Listing Plaza Mart Savon 219 Genesse Street Oneida, NY OTPA Listing & Willy Savon 1 Lenox Ave. Oneida, NY OTPA Listing & Willy Savon Gas Rt. 365 at Patrick Rd. Oneida, NY 6/13/96 Listing Savon Smokeshop 1 Territory Rd. Oneida, NY OTPA Listing & Willy Coldsprings Smoke Shop Onoville Rd. Onoville, NY 6/13/96 Listing OJ s Smoke Shop Onoville Rd Onoville, NY 6/13/96 Listing Ahnawate Corner Store Raquette Pt. Rd. Rooseveltown, NY 6/13/96 Listing Wolf Clan Trucking Raquette Pt. Rd., Box 169 Rooseveltown, NY 6/13/96 Listing
5 Antones 101 Central A venue Salamanca, NY Cigarette Listing Antones I Salamanca, NY Carmen Antones II Salamanca, NY Carmen Antones Service Station Central Avenue Salamanca, NY /13/96 Listing Can Am II Rt. 219 Salamanca, NY /13/96 Listing Chiefs Pit Stop Quaker State East State & Lincoln St. Salamanca, NY /13/96 Listing Highbanks Campground Red House Rd., Exit 17 Salamanca, NY /13/96 Listing NAFCO Salamanca, NY Carmen Red Eyes Mobil Center & Broad Sts. Salamanca, NY /13/96 Listing Seneca Hawk II Salamanca Carmen Seneca Hawk Petro Broad St. & Center St. Salamanca, NY /13/96 Listing & Cigarette Listing Seneca Junction Rt. s 17 & 219 Salamanca, NY /13/96 Listing Seneca One Stop Exit 20, Rt. 17 Salamanca, NY /13/96 Listing Savon Cigs & Tee s 245 W. Seneca Avenue Sherrill, NY OTPA Listing Sherrill Savon Sherrill Rd.(Corner of Rt 5 & Sherrill) Sherrill, NY OTPA Listing & Willy M & M s Steamburg Carmen Lakeside Rt. 90 Union Springs, NY Willy M & M s Vandalia Carmen Patrick Road Savon 5233 Patrick Road Verona, NY OTPA Listing & Willy Savon Diesel Corner of Rt. 365 & 31 Verona, NY OTPA Listing & Willy Savon Gas Corner of Rt & 31 Verona, NY OTPA Listing& Willy Oneida Lake Savon Rt. 13 Verona Beach, NY OTPA Listing Savon / Beach Mart Rt. 13 Verona Beach, NY Willy
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