States’ laws regulating cigarette sales on tribal reservation land—USA, 1 January 2015
| Types of tribal sales regulation | Tax enforcement strategies implemented through codified law | ||||
|---|---|---|---|---|---|
| State (N=20) | Compact formation | Codified laws | On-reservation use of tax stamps addressed | Allotment of tax-free tribal tobacco | Products for which tribe prepays state excise tax |
| Alaska | Yes | —* | |||
| Arizona | Yes | All | Yes | Other % | |
| Florida | Yes | Yes | All | Yes† | Excess |
| Idaho | Yes | Some‡ | Other^ | ||
| Iowa | Yes | Yes | Prohibited§ | All | |
| Michigan | Yes | —* | |||
| Minnesota | Yes | Yes | Someঠ| Yes | Excess |
| Montana | Yes | Yes | Some¶ | Yes | All |
| Nebraska | Yes | Yes | All | All | |
| Nevada | Yes | All | All | ||
| New Mexico | Yes | Yes | All | ||
| New York | Yes | Yes | All | Yes† | Excess |
| North Dakota | Yes | —** | |||
| Oklahoma | Yes | Yes | All | Yes | Excess |
| Oregon | Yes | —* | |||
| South Dakota | Yes | —* | |||
| Utah | Yes | Some‡ | All | ||
| Washington | Yes | Yes | All | ||
| Wisconsin | Yes | Yes | All | All | |
| Wyoming | Yes | Yes | Prohibited§ | ||
| Totals | 14 | 17 | 15 | 6 | 12 |
Yes—State law explicitly requires usage of regulation.
Prohibited—State law requires tax stamps on cigarettes sold off reservation, but explicitly prohibits the use of tax stamps on products sold on reservation.
Excess—State requires prepayment of state taxes on all products sold in excess of a predetermined tax-free allotment.
Other%—State requires prepayment of state taxes on all products sold to non-members.
Other^—State requires prepayment of state taxes on all products sold on reservation by non-tribal retailers.
All—State law applies to all products sold on reservation.
Some—In certain instances (eg, products sold to non-members or products sold to tribes without tax agreements), cigarettes or tobacco products sold on reservation require stamps.
*State regulates tribal tobacco sales and uses tobacco stamps, but is silent on stamping products sold on reservation.
†Enforced with a voucher or coupon system.
‡Tax stamps required on products sold to non-members.
§Stamps explicitly prohibited on cigarettes or tobacco products sold on reservation.
¶Tax stamps required on products sold to tribes without agreements.
**State does not use tobacco tax stamps for any products sold within the state.