Tribal Tax Stamp Required. All cigarettes sold by the Tribal retailer shall bear a Tribal tax stamp. The Tribe may by ordinance allow for an exemption from the tax imposed under Part III of this Contract for Tribal members. If the Tribe provides for such tax exemption, the following shall apply: The Tribe agrees that members will be exempted from all or a specified portion of the cigarette tax and sales tax at the point of sale. Such cigarettes shall bear the Tribal tax stamp, however, the non-applicable tax value of the stamp shall be deducted from the selling price at the time of sale. The books and records of the Tribal retailer must indicate the sales made to members. The Tribe agrees that it will enact an ordinance requiring that eligibility for the exemption is conditioned on members providing documentation substantiating enrolled status. The Tribe agrees that the ordinance will establish a reasonable limit on purchases by Tribal members and shall provide a penalty for violation of the ordinance, the objective being to preclude resales of untaxed cigarettes by members. The State and the Tribe agree that the Tribe may reimburse the Tribal retailer for tax stamps on cigarettes purchased by the retailer, but not subject to tax due to the exempt nature of a sale.
Tribal Tax Stamp Required. All cigarettes sold by the Tribal retailer shall bear a Tribal tax stamp. The Tribe may by ordinance allow for an exemption from this tax for Tribal members, in which case the cigarette allocation allowance under WAC 000-00-000 shall apply during the term of this Contract.
Tribal Tax Stamp Required. All cigarettes sold by the Tribal retailer shall bear a Tribal tax stamp. The Tribe may by ordinance allow for an exemption from this tax for Tribal members. The expectation of both Parties is that if the Tribe chooses to tax its members, that the allocation allowance described in WAC 000-00-000 will be used as an approximation of sales to members and the Tribe will not be required to keep exact records of such sales. This allocation figure will be used to distinguish funds subject to the requirements in Part XIII section 8, from funds that are not. If the Tribe chooses to exempt its members from tax, the Tribe agrees to keep exact records of such sales.
