Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

Cigarette and Tobacco Products Tax Annotations

Indians—Section 30101, 30123, and 30131.2

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).