buy cigarettes
2007-10-25
Osage officials contend that the tax agency rule violates the tribe’s tobacco compact with the state. In general, the regulation requires that taxes on buy cigarettes sold at smoke shops be paid upfront, subject to rebates that vary according to a tribe’s tobacco compact. Under a list of exceptions, including whether a smoke shop is near the border of certain states, tribal tobacco taxes can range from about 86 cents down to less than 6 cents per pack. The rule also restricts the amount of cigarettes for which refunds may be paid. Non-tribal tobacco retailers pay a tax of $1.03 per pack. When the regulation was under consideration, state officials argued that some tribal tobacco retailers were improperly using exception-rate tax stamps to which they were not entitled. Osage attorneys told the court that regulation of tobacco sales in Indian country is governed by the terms of the compact, which includes an arbitration clause for settling disputes.[ Back to top ]
Created with ShoutPost
