City of New York, Appellant v. Smokes-Spirits.Com, Inc., Respondents, Defendants. (And Other Actions.)

Summary

The New York Court of Appeals answered two certified questions, holding that the City of New York lacks standing to bring a General Business Law § 349(h) claim for lost cigarette tax revenue and that it cannot assert a common‑law public nuisance claim based on Public Health Law § 1399‑ZZ. The Court reasoned that the City’s injury is derivative and that the legislative findings of § 1399‑ZZ were intended to address underage smoking, not tax evasion.