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Ponca Tribe of Nebraska Tribal Code

PTN Code § 12-4-1
Section 12-4-1. 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 Ponca retailer or Ponca internet retailer located on Ponca trust land.

(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 of Ponca trust land. The locus of an internet sale occurs on Ponca trust land at the time the transaction is processed.

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

(4) “Person” is defined to mean and include any natural person, company, tribally owned corporation, partnership, corporation, commission, government agency, joint venture, association, trust, or other political or identifiable entity to which this Title 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 Ponca 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 Ponca retailer to any person no matter how characterized.

(6) “Tribal Tax Stamp” is defined as an officially approved tax stamp of the Ponca Tribe that is applied to all tobacco packages intended for sale by a Ponca retailer.

(7) “Tribal tobacco” is defined as all tobacco products sold by a Tribal wholesaler to a Ponca retailer or Ponca 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 Ponca trust land.

(8) “Tribal wholesaler” is defined as a person who in the ordinary course of business sells Tribal tobacco products to Ponca retailers or persons intended for the sale or use on Ponca trust land or to Ponca internet retailers intended for shipment to a person or consumer at an address on Ponca trust land.

(9) “Ponca internet retailer” is defined to mean and include any person in the ordinary course of business who sells any Tribal tobacco product on Ponca trust land to another person by shipping to an address outside Ponca trust land.

(10) “Ponca retailer” is defined to mean and include any person in the ordinary course of business who sells any Tribal tobacco product on Ponca trust land.

Ponca Tribe of Nebraska Code § 12-4-1, PTN Code § 12-4-1



PTN Code § 12-4-2
Section 12-4-2. Sales of Tribal Tobacco

There is hereby levied upon the sale of Tribal tobacco by a Tribal wholesaler for sales on Ponca trust land a tax equal to five cents ($0.05) per pack of cigarettes sold exclusive of any rebate. Such products are required to have the Tribal Tax Stamp affixed to them.

Ponca Tribe of Nebraska Code § 12-4-2, PTN Code § 12-4-2




PTN Code § 12-4-3
Section 12-4-3. 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 two and one half cents ($0.025) per pack of cigarettes sold exclusive of any rebate. Such sales shall include surplus Tribal tobacco products sold locally by a Ponca internet retailer. Such products are required to have the Internet Tribal Tax Stamp affixed to them.

Ponca Tribe of Nebraska Code § 12-4-3, PTN Code § 12-4-3




PTN Code § 12-4-4
Section 12-4-4. Compact Exceptions

The tax imposed by Section 12-4-2 of this Title shall not apply in the applicable jurisdiction if the Ponca Tribe has entered into an agreement or compact regarding tobacco tax with the states of Nebraska or Iowa. Where applicable, such agreement or compacts shall super cede Section 12-4-2 et al. however, the amount of tax, including any consumer rebates, collected and paid under any agreement or compact to the tribe shall be the amount described in Section 12-4-2.

Ponca Tribe of Nebraska Code § 12-4-4, PTN Code § 12-4-4




PTN Code § 12-4-5
Section 12-4-5. Wholesale Exceptions

The tax imposed by Section 12-4-2 or Section 12-4-2 shall not apply to sales to persons, customers, retailers or other wholesalers who intend to sell the product outside Ponca trust land.

Ponca Tribe of Nebraska Code § 12-4-5, PTN Code § 12-4-5




PTN Code § 12-4-6
Section 12-4-6. Impact of Tax

The impact of the tax levied imposed by Section 12-4-2 of this Title is declared to be on the Tribal wholesaler.

Ponca Tribe of Nebraska Code § 12-4-6, PTN Code § 12-4-6




PTN Code § 12-4-7
Section 12-4-7. Tax Collection

The Tribal wholesaler shall collect the applicable taxes when selling to a Ponca retailer or Ponca internet retailer or other persons intending to sell the tobacco products on Ponca trust land.

Ponca Tribe of Nebraska Code § 12-4-7, PTN Code § 12-4-7




PTN Code § 12-4-8
Section 12-4-8. Payment of Tax

Every Tribal wholesaler is required to purchase all applicable tax stamps from the Ponca Tax Commission. The Ponca Tax Commission shall sell the applicable tax stamps to the Tribal wholesaler, Ponca retailer, or Ponca internet retailer at the applicable rate described in Sections 12-4-2 and 12-4-2 or in compliance with any compact or agreement as described in Section 12-4-4.

Ponca Tribe of Nebraska Code § 12-4-8, PTN Code § 12-4-8




PTN Code § 12-4-9
Section 12-4-9. Effective Date

This Title applies to all sales of Tribal tobacco occurring as soon as possible after adoption of this Title by the Ponca Tribal Council.

Ponca Tribe of Nebraska Code § 12-4-9, PTN Code § 12-4-9

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