70-7-8. Cigarette stamp tax rate for sales by federally-recognized Indian tribes and nations

(a) The tax rate set out in this Section is for packages of twenty (20) cigarettes. The rate for packages of twenty-five (25) cigarettes is Twenty-five percent (25%) greater than the rate for the twenty-unit packages. (b) The New Unity Rate, applicable to cigarette sales made on the Indian country of a federallyrecognized Indian tribe or nation by that tribe or nation or its licensee is $1.03 per pack. The tax rate applies to compacts containing provisions requiring the filing of reports and payment of tax to the compacting tribe when reports and payments are made to the Oklahoma Tax Commission.