70-7-9. Tobacco Products Tax Rates for Sales by Federally-Recognized Indian Tribes and Nations

The terms "New Unity Compact" and "New Unity Rate" apply to compacts signed after July 1, 2013, which contain the provision that the rate will increase by an amount equal to any tax increase that becomes effective on or after January 1, 2004, and to sales made thereunder:

(1) For little (class A) cigars: $0.036 each

(2) For all other (class C) cigars: $0.12 each

(3) For smoking tobacco: Eighty percent (80%) of the Factory List Price

(4) For chewing tobacco: Sixty percent (60%) of the Factory List Price