Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Cigarette and Tobacco Products Tax Annotations
Sale of Cigarettes to Indians. A non-Indian cigarette distributor who sells cigarettes to an Indian tribe or an Indian residing in Indian country must pay the cigarette tax through the application of stamps to the cigarette packs regardless of whether the cigarettes are for resale to enrolled Indians residing in Indian country. 3/16/99. (2000–1).