NAC370.250. List of tribes eligible to purchase cigarettes with tribal tax stamps affixed and other products exempt from state tax.

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The Department will, as frequently as it deems necessary, publish and distribute to all licensed cigarette wholesale dealers a list of all tribes that are eligible to purchase:

1. Cigarettes to which tribal tax stamps are affixed instead of state tax stamps; and

2. Other products made from tobacco, exempt from the tax imposed by the State on products made from tobacco.

[Dep’t of Taxation, Cigarette Tax Reg. part No. 8, eff. 5-26-78]—(NAC A by Tax Comm’n, 9-16-92)—(Substituted in revision for NAC 370.090)

                    
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