011-4 Wyo. Code R. § 4-6

Current through April 27, 2019

Section 4-6 - Taxable Sales of Cigarettes on Indian Reservations

(a) Sales of cigarettes made on the Wind River Indian Reservation to non-Indians are subject to the cigarette tax. All Indian, Tribal Vendors or non-Indian wholesalers shall keep complete and accurate records in this state of all cigarettes purchased and sold for three years. Such records shall consist of purchase invoices, freight bills, and sales invoices.

(b) The Native American or Tribal Vendor may purchase cigarettes without the Wyoming Tax stamp and remit the taxes due on sales to non-Indian customers in the following manner:

• (i) The Department may enter into an agreement annually with the Tribal Vendor which allows the tax to be paid on a percentage basis.
  • (A) The Native American vendor shall provide the Department with information which justifies a proposed percentage and upon acceptance by the Department said percentage shall represent a rebuttable presumption as to the volume of sales to non-Indians and nonexempt Native American.

• (ii) The Native American or Tribal Vendor shall report total sales of cigarettes for each month less the exempt sales as defined by these rules, which will equal total cigarettes subject to the tax.

• (iii) The tax shall be remitted to the Department pursuant to the terms and conditions of the agreement.

(c) Sales of cigarettes to Native American outside of the Wind River Indian Reservation are subject to the tax and cigarette stamp indicating payment of tax shall be affixed to each package sold.

(d) Sales of cigarettes made on the Wind River Indian Reservation to Native American customers are exempt from Wyoming cigarette tax.

011-4 Wyo. Code R. § 4-6