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Minnesota Chippewa Tribe - Leech Lake Band - Tribal Code

 

Title 5. Taxation Code
Chapter 2. Tobacco Tax

Section 5.201. Definitions

5.202. Sales of Tribal Tobacco

5.203. Internet Sales of Tribal Tobacco

5.204. Compact Exceptions [Reserved]

5.205. Wholesale Exceptions

5.206. Impact of Tax

5.207. Tax Collection

5.208. Payment of Tax

5.209. Effective Date

 

LLOjibwe JCT5 TC § 5.201
Section 5.201. Definitions

1. “Consumer” is defined to mean and include any person, regardless of the race of the person, who consensually purchases, receives or comes into possession of a Tribal tobacco product from a Leech Lake retailer or Leech Lake internet retailer located within the exterior boundaries of the Leech Lake Reservation.

2. “Internet Sale” or “Internet Sales” is defined to mean and include all sales, barters, trades, exchanges, or other transfers of ownership for value of Tribal tobacco from an internet retailer to any person or consumer for shipment to an address outside the exterior boundaries of the Leech Lake Reservation. The locus of an internet sale occurs within the Leech Lake Reservation at the time the transaction is processed.

3. “Internet Leech Lake Band Tax Stamp” is defined as an officially approved tax stamp of the Leech Lake Band that is applied to all tobacco packages intended for sale by a Leech Lake internet retailer. The Internet Leech Lake Band Tax Stamp shall be a distinct color from the Band Tax Stamp.

4. “Person” is defined to mean and include any natural person, company, Tribally or Band owned corporation, partnership, corporation, commission, government agency, joint venture, association, trust, or other political or identifiable entity to which this chapter can be applied.

5. “Sale” or “Sales” or their derivatives is defined to mean and include all sales, barters, trades, exchanges, or other transfers of ownership for value of Tribal tobacco from a Leech Lake retailer to any consumer or person no matter how characterized and the rental, leasing, or other transfer of actual or constructive possession and right to use Tribal tobacco for value received from a Leech Lake retailer to any person no matter how characterized.

6. “Band Tax Stamp” is defined as an officially approved tax stamp of the Leech Lake Band that is applied to all tobacco packages intended for sale by a Leech Lake retailer.

7. “Tribal Tobacco” is defined as all tobacco products sold by a Tribal wholesaler to a Leech Lake retailer or Leech Lake internet retailer that do not have another government jurisdiction's tax stamp already affixed to the tobacco package or were manufactured by a major brand tobacco company. The definition of Tribal tobacco does not include products sold by a Tribal wholesaler to persons, customers, retailers or other wholesalers who intend to resell the product outside the exterior boundaries of the Leech Lake Reservation.

8. “Tribal Wholesaler” is defined as a person who in the ordinary course of business sells Tribal tobacco products to Leech Lake retailers or persons intended for the sale or use within the exterior boundaries of the Leech Lake Reservation or to Leech Lake internet retailers intended for shipment to a person or consumer at an address outside the exterior boundaries of the Leech Lake Reservation.

9. “Leech Lake Internet Retailer” is defined to mean and include any person in the ordinary course of business who sells any Tribal tobacco product within the exterior boundaries of the Leech Lake Reservation to another person by shipping to an address outside the exterior boundaries of the Leech Lake Reservation.

10. “Leech Lake Retailer” is defined to mean and include any person in the ordinary course of business who sells any Tribal tobacco product within the exterior boundaries of the Leech Lake Reservation to another person.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.201, LLOjibwe JCT5 TC § 5.201



LLOjibwe JCT5 TC § 5.202
5.202. Sales of Tribal Tobacco

There is hereby levied upon the sale of Tribal tobacco by a Tribal wholesaler for sales within the exterior boundaries of the Leech Lake Reservation a tax equal to twenty cents ($0.20) per pack of cigarettes sold exclusive of any rebate. Such products are required to have the Band Tax Stamp affixed to them.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.202, LLOjibwe JCT5 TC § 5.202




LLOjibwe JCT5 TC § 5.203
5.203. Internet Sales of Tribal Tobacco

There is hereby levied upon the sale of Tribal tobacco by a Tribal wholesaler for internet sales a tax equal to twenty cents ($0.20) per pack of cigarettes sold exclusive of any rebate. Such sales shall include surplus Tribal tobacco products sold locally by a Leech Lake internet retailer. Such products are required to have the Internet Band Tax Stamp affixed to them.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.203, LLOjibwe JCT5 TC § 5.203




LLOjibwe JCT5 TC § 5.204
5.204. Compact Exceptions [Reserved]

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.204, LLOjibwe JCT5 TC § 5.204




LLOjibwe JCT5 TC § 5.205
5.205. Wholesale Exceptions

The tax imposed by Section 5.202 or Section 5.203 shall not apply to sales to persons, customers, retailers or other wholesalers who intend to sell the product outside the exterior boundaries of the Leech Lake Reservation.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.205, LLOjibwe JCT5 TC § 5.205




LLOjibwe JCT5 TC § 5.206
5.206. Impact of Tax

The impact of the tax levied imposed by Section 5.202 of this chapter is declared to be on the Tribal wholesaler.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.206, LLOjibwe JCT5 TC § 5.206




LLOjibwe JCT5 TC § 5.207
5.207. Tax Collection

The Tribal wholesaler shall collect the applicable taxes when selling to a Leech Lake retailer or Leech Lake internet retailer or other persons intending to sell the tobacco products within the exterior boundaries of the Leech Lake Reservation.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.207, LLOjibwe JCT5 TC § 5.207




LLOjibwe JCT5 TC § 5.208
5.208. Payment of Tax

Every Tribal wholesaler is required to purchase all applicable tax stamps from the Leech Lake Tax Commission. The Tax Commission shall sell the applicable tax stamps to the Tribal wholesaler, Leech Lake retailer, or Leech Lake internet retailer at the applicable rate described in Section 5.202 and Section 5.203 or in compliance with any compact or agreement as described in Section 5.204.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.208, LLOjibwe JCT5 TC § 5.208

 

 

 

LLOjibwe JCT5 TC § 5.209
5.209. Effective Date

This chapter applies to all sales of Tribal tobacco occurring after the date of the enactment of this chapter by the Leech Lake Tribal Council.

Enacted and effective June 18, 2009.

Leech Lake Ojibwe Jud. Code, T. 5, Tax Code § 5.209, LLOjibwe JCT5 TC § 5.209

 

 

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