Editor’s Note: New York State’s Notice Regarding Indian Tax-Exempt Cigarette Annual Amounts (N-15-10) is available here. The Notice contains the Tax Department’s determination of “the annual amount of stamped tax-exempt packs of cigarettes for each of the Indian nations or tribes for the 12-month period beginning September 1, 2015, and ending August 31, 2016.”
From: Avalara TaxRates
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Smokers in New York State pay to satisfy their habit: a statewide rate of $4.35 per 20-pack and a combined rate of $5.85 for the same in New York City. It is illegal for consumers to purchase cigarettes that are not affixed with New York State cigarette tax stamps, and only licensed cigarette agents have the right to purchase and affix those stamps. Failure to do so can result in prosecution for tax fraud.
Yet members of Indian nations and tribes may purchase cigarettes tax-free when the sale takes place on Native American lands. Non-natives purchasing cigarettes on tribal lands do not qualify for that exemption and must pay tax on tobacco products.
