011-4 Wyo. Code R. §§ 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.
Notes
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