|Compact provision types|
|State (N=14)||Revenue collection/sharing||Enforcement||Duration/renewal period (years)||Distribution of funds||Tax stamps||Record-keeping||Tax Rate||Waiver of sovereign Immunity||Refund amount|
|New York||Uses compacts, but does not suggest or require compact provisions within its codified laws.|
|South Dakota||Yes||Regular (5)|
‘Regular’—The duration or renewal period of compacts occur on an established regular basis.
‘N/S’—The state addresses the need for an established duration or renewal period, but does not specify what that should be.
*Codified tribal compact framework not limited to tobacco sales.
†Washington is the only state that explicitly requires two additional provisions; (1) that purchases must be made from licensed or authorised parties and (2) that cigarettes sold on reservation must apply a form of minimum selling price (a tribal tax equal to 100% of the state excise tax after a phase-in period must be applied to all purchases).