(x) “Tribally-licensed retailer” means a Tribal member who holds a Spokane Tribal Cigarette Outlet
License, issued by the Tribal Council, to sell cigarettes at retail from a business located on
Spokane Tribal Lands.
(y) “Tribal tax stamp” means the stamp or stamps that indicate the Spokane Tribal cigarette tax
imposed under the Agreement is paid or that identify those cigarettes with respect to which no
tax or another Tribal tax is imposed.
(z) “Tribe” or “Tribal” means or refers to the Spokane Tribe of Indians.
(aa) “Wholesaler” means every person who purchases, sells, or distributes cigarettes for the purpose
of resale only.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-9 Cigarette Tax – Agreement with Washington State
44-9.01 Intergovernmental Agreement with Washington State. The Tribe has entered into an
Intergovernmental Agreement (“the Agreement”) with the state of Washington regarding the taxation of
cigarettes sold on Spokane Tribal Lands.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-9.03 Incorporation of the Agreement. All terms and conditions of the Agreement are incorporated into
this Title as if fully set forth herein.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-9.05 Prohibition against Certain Sales.
(a) Pursuant to the Agreement, mail order type sales, such as internet, catalog, and telephone sales,
outside of Spokane Tribal Lands are prohibited, unless and until the State and the Tribe have
entered into a memorandum of agreement in regard to the taxability of such sales.
(b) Only Tribal Retailers and Tribally-Licensed Retailers may engage in cigarette retail sales
activities.
(c) Only State-Certified Wholesalers, Self-Certified Wholesalers, Self-Certified Out-of-State
Wholesalers, or the Tribe may engage in wholesale cigarette activities.
(d) Any activity in violation of this section constitutes a civil infraction pursuant to this Title.
(e) Any person or entity that violates this section is subject to confiscation of all unstamped
cigarettes, and to a minimum fine equal to the amount of the cigarette levy that should have
been assessed against such cigarettes pursuant to Chapter 44-8.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-9.07 Tribal Retailers; Notice to State Required For New Tribal Retailers.
(a) “Tribal retailers” include:
(1) Two Rivers Spoko;
(2) Two Rivers Casino
(3) West Plains Spoko;
(4) Chewelah Spoko;
(5) Chewelah Casino and
(6) Wellpinit Trading Post.
(b) The Tribe shall notify the Department 30 days before the start up of cigarette sales by any other
Tribal retailer.
(c) The Tribe shall provide information regarding the status of the land upon which any Tribal
retailer is located at least 30 days before to the startup of any new cigarette sales by such
retailer.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-9.09 Tribally-Licensed Retailers; Application.
(a) The Tribal Council, in its sole and unreviewable discretion, may issue a Spokane Tribe Cigarette
Outlet License (“License”) authorizing a Spokane Tribal Member 18 years of age or older to
engage in retail sale of cigarettes at a specified location within Spokane Tribal Lands.
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Revised Spokane Law & Order Code, 5/14/2013