44-13.07 Tobacco Products not Subject to the Tribal Cigarette Tax Levy. Sale of tobacco products shall not
be subject to the Tribal cigarette tax levy.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-13.09 Mail Order Type Sales Outside of Spokane Tribal Lands and Outside of Washington State. Mail
order type sales of cigarettes, such as internet, catalog, and telephone sales, to purchasers outside of Indian
country and outside of Washington State, shall not be subject to the Tribal cigarette tax levy.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-15 Collection and Payment of Tribal Cigarette Taxes
44-15.01 Stamp Vendor. The Tribe shall contract with a bank or other stamp vendor, satisfactory to both
the Tribe and the Department, to distribute Tribal tax stamps.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-15.03 Contract between the Tribe and the Stamp Vendor. The contract between the Tribe and the
Stamp Vendor shall provide that the stamp vendor shall purchase a supply of Tribal tax stamps from the
stamp manufacturer, or the Department, and make them available for purchase.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-15.05 Stamp Vendor Reporting Requirements.
(a) The Tribe shall require the stamp vendor to provide to the Tribe and the Department timely
reports detailing the number of Tribal tax stamps sold, and make its records available for
auditing by the Tribe and the Department.
(b) The Tribe’s contract with the stamp vendor shall specify a process by which the Tribe is assured
that all wholesalers who sell cigarettes to Tribal retailers are paying the applicable Tribal taxes.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-15.07 Distribution of Tribal Tax Stamps by Stamp Vendor. The stamp vendor shall distribute stamps to
wholesalers, upon payment of the applicable Tribal taxes by the wholesaler, and remit all collected taxes to
the Tribe.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-15.09 Tribe as a Stamping Wholesaler.
(a) If the Tribe elects to act as a stamping wholesaler, the Tribe also shall act as the stamp vendor.
(b) In the event the Tribe elects to act as a stamping wholesaler, the Tribe shall institute appropriate
segregation of duties and internal controls regarding stamp vending and handling.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44-15.11 Pre-Collection of the Tribal Tax; Inclusion in Sales Price.
(a) Whenever cigarette taxes are paid by any person other than the consumer, user, or possessor,
that payment shall be considered a pre-collection of such taxes due.
(b) When the tax is prepaid by another, this amount is part of the selling price of the cigarette to the
retail purchaser and shall be passed on by the retail purchaser to the consumer.
Legislative History - Adopted 12/04/07, Resolu 2008-071
Section 44-17 Requirements for Affixation of Stamps by Wholesalers
44-17.01 Wholesalers Responsible for Affixing Tribal Stamp Taxes. Wholesalers shall be responsible for
affixing the Tribal tax stamps to the smallest container of cigarettes that will be sold or distributed by the
Tribal retailer or Tribally-Licensed Retailer.
Legislative History - Adopted 12/04/07, Resolu 2008-071
44.17.03 Tribal Stamp Tax Affixation; Requirements.
(a) Stamps shall be affixed so that the stamps may not be removed from the package without
destroying the stamp.
(b) Stamps shall be affixed so the stamps readily can be ascertained by inspection to ensure the tax
has been paid.
(c) Wholesalers may possess unstamped cigarettes only for as long as is reasonably necessary to
affix Tribal tax stamps to the packages for sale.
Legislative History - Adopted 12/04/07, Resolu 2008-071
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Revised Spokane Law & Order Code, 5/14/2013