Compact states with suggested or required compact provisions—USA, 1 January 2015
| 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 |
| Florida | Yes | ||||||||
| Iowa* | Yes | Yes | |||||||
| Michigan | Yes | Yes | Regular (2) | Yes | |||||
| Minnesota | Yes | Yes | |||||||
| Montana* | Yes | N/S | Yes | ||||||
| Nebraska | Yes | Yes | N/S | Yes | Yes | Yes | |||
| New Mexico* | Yes | Yes | |||||||
| New York | Uses compacts, but does not suggest or require compact provisions within its codified laws. | ||||||||
| Oklahoma | Yes | Yes | Yes | Yes | Yes | ||||
| Oregon | Yes | ||||||||
| South Dakota | Yes | Regular (5) | |||||||
| Washington† | Yes | Yes | Regular (8) | Yes | Yes | Yes | Yes | ||
| Wisconsin | Yes | ||||||||
| Wyoming | Yes | Regular (1) | Yes | ||||||
| Totals | 11 | 6 | 6 | 4 | 3 | 3 | 2 | 2 | 2 |
‘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).