New York Laws
Article 20 - Tax on Cigarettes and Tobacco Products
470 - Definitions.

(b) Lands within the state over which an Indian nation or tribe
exercises governmental power and that are either (i) held by the Indian
nation or tribe subject to restrictions by the United States against
alienation, or (ii) held in trust by the United States for the benefit
of such Indian nation or tribe;
(c) Lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or
(d) Any land that falls within paragraph (a) or (b) of this
subdivision, and which may be sold and replaced with other land in
accordance with an Indian nation's or tribe's land claims settlement
agreement with the state of New York, shall nevertheless be deemed to be
subject to restriction by the United States against alienation.
17. "Reservation cigarette seller." A seller of cigarettes which is an
Indian nation or tribe, one or more members of such tribe, or an entity
wholly owned by either or both, which sells cigarettes within the
boundaries of a qualified reservation.
18. "Snuff." Any finely cut, ground, or powdered tobacco that is not
intended to be smoked.
19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
substance containing tobacco (other than any roll of tobacco that is a
cigarette as defined in subdivision one of this section). "Cigar" shall
include, except where expressly excluded, any little cigar.
20. "Research tobacco product." A tobacco product or cigarette that is
labeled as a research tobacco product, manufactured for use in research
for health, scientific, or similar experimental purposes, is exclusively
used for such purposes by an accredited college, university or hospital,
or a researcher affiliated with an accredited college, university or
hospital, and is not offered for sale or sold to consumers for any
purpose.

21. "Affiliated person." Persons are affiliated persons with respect
to each other where one of such persons has an ownership interest of
more than five percent, whether direct or indirect, in the other, or
where an ownership interest of more than five percent, whether direct or
indirect, is held in each of such persons by another person, or by a
group of other persons that are affiliated persons with respect to each
other.