Common use of Tax Imposed on Sales by Tribal Retailers Clause in Contracts

Tax Imposed on Sales by Tribal Retailers. The Tribe, by ordinance and in accord with the requirements of this Part, shall impose taxes on all sales by Tribal retailers of cigarettes to nonIndian and nonmember Indian purchasers within Indian country. During the term of this Contract, upon any future increase in the state cigarette tax, state retail sales tax or local retail sales tax, the Tribal tax on cigarettes shall increase by no less than 100 percent of the increase in the combined state and local tax rates; provided however that during the phase-in period the Tribal tax rate shall be set so that it is at least equal to 80 percent of the then current combined state cigarette tax and state and local sales tax. Upon any future decrease in the state cigarette tax, state retail sales tax or local retail sales tax, the Tribal tax on cigarettes may decrease to a minimum of no less than 100 percent of the combined state and local tax rates provided however that during the phase-in period the Tribal tax rate shall be set so that it is at least equal to 80 percent of the then current combined state cigarette tax and state and local sales tax. Pursuant to RCW 43.06.455, the state retrocedes from its tax during the time this Contract is in effect.

Tax Imposed on Sales by Tribal Retailers. The Tribe, by ordinance and in accord with the requirements of this Part, shall impose taxes (both a unit tax and a sales tax) on all sales by Tribal retailers of cigarettes to nonIndian and nonmember Indian purchasers within Indian country. Beginning no sooner than the date this contract is signed, and subject to enactment of a Tribal ordinance authorizing the imposition of a tax on cigarettes, the Tribe shall impose and maintain in effect a tax on the retail sale of cigarettes equaling no less than the sum of an amount equal to 100 percent of the state cigarette tax, which is expressed in cents per cigarette, plus an amount equal to 100 percent of the state and local retail sales taxes. During the term of this Contract, upon any future increase in the state cigarette tax, state retail sales and use tax or local retail sales and use tax, the Tribal tax on cigarettes shall increase by no less than 100 percent of the increase in the combined state and local tax rates; provided however that during the phase-in period the Tribal tax rate shall be set so that it is at least equal to 80 percent of the then current combined state cigarette tax and state and local sales tax. Upon any future decrease in the state cigarette tax, state retail sales and use tax or local retail sales and use tax, the Tribal tax on cigarettes may decrease to a minimum of no less than 100 percent of the combined state and local tax rates provided however that during rates. The State will notify the phase-in period the Tribal tax rate shall be set so that it is Tribe at least equal thirty (30) days prior to 80 percent the effective date, in writing, of any increases or decreases in the then current combined state cigarette tax and or the combined state and local sales and use tax. Pursuant to RCW 43.06.45543.06.455(3), the state retrocedes from its tax during the time this Contract is in effect.

Tax Imposed on Sales by Tribal Retailers. The Tribe, by ordinance and in accord with the requirements of this Part, shall impose taxes on all sales by Tribal retailers of cigarettes to nonIndian and nonmember Indian purchasers pur­chasers within Indian country. Such ordinance may provide for compensation for wholesalers for their services in affixing the Tribal tax stamp. During the term of this Contract, upon any future increase in the state cigarette tax, state retail sales tax or local retail sales tax, the Tribal tax on cigarettes shall increase by no less than 100 percent of the increase in the combined state and local tax rates; provided however that during the phase-in period the Tribal tax rate shall be set so that it is at least equal to 80 percent of the then current combined state cigarette tax and state and local sales tax. Upon any future decrease in the state cigarette tax, state retail sales tax or local retail sales tax, the Tribal tax on cigarettes may decrease to a minimum of no less than 100 percent of the combined state and local tax rates provided however that during the phase-in period the Tribal tax rate shall be set so that it is at least equal to 80 percent of the then current combined state cigarette tax and state and local sales tax. Pursuant to RCW 43.06.455, the state retrocedes from its tax during the time this Contract is in effect.