Oneida Indian Nation Settlement Agreement

On March 4, 2014, the United States District Court, Northern District of New York in State of New York v. Sally Jewell, Secretary, United States Department of the Interior and Oneida Nation of New York issued a ruling ratifying the Settlement Agreement by the Oneida Nation, the State of New York, the County of Madison and the County of Oneida dated May 6, 2013.

Pursuant to the Settlement Agreement, Oneida Nation excise, fuel, sales, use and occupancy taxes, and Nation-imposed minimum cigarette pricing, apply to the sale of cigarettes, fuel, goods, services or occupancy on Nation Land in lieu of the corresponding State or local excise, fuel, sales, use, occupancy or bed taxes, on the same terms and subject to the same definitions and exemptions as such State and/or local taxes. Oneida Nation taxes and minimum cigarette pricing apply to all affected taxpayers operating on the parcels identified in Exhibit A of the Settlement Agreement titled List of Lands to be Acquired in Trust and on parcels that the Nation has re-acquired and designated as Nation Land pursuant to the Settlement Agreement.

Listed below are the parcels of land that the Nation has re-acquired and designated as Nation Land pursuant to the Settlement Agreement.

700-800 W. Genesee Street