An article from the National Association of Attorneys General (NAAG) Tobacco Project, entitled Regulating Tribal Cigarette Sales Under the Master Settlement Agreement, evidences NAAG’s recent focus on collecting escrow payments for tribal cigarette sales.
State Regulatory
Proliferation of Remote Sales from Abroad — An Unintended Consequence of the PACT Act?
Posted in Legislation, State Regulatory
The 2010 Prevent All Cigarette Trafficking (PACT) Act imposes a functional ban on remote sales of cigarettes. U.S. Mail cigarette deliveries are now prohibited.
Florida Non-Settling Manufacturer Tax Introduced
Posted in State Regulatory
A bill has been introduced in the Florida legislature that would impose a 52 cent per-pack tax on cigarettes manufactured by companies that have not settled tort claims with the state.
Allocable Share Legislation Introduced in Missouri
Posted in Legislation, State Regulatory
Missouri, the last remaining state in which nonparticipating manufacturers can obtain allocable share releases from their escrow payments, has again introduced legislation to repeal the release mechanism. The bill, Senate Bill 629, was introduced on January 9th.
Boston Public Health Commission Approves E-Cigarette Restrictions
Posted in State Regulatory
Following a period of public comment, earlier this month the Boston Public Health Commission approved rules that immediately treat electronic cigarettes as tobacco products.
Washington Bill Would Ban Flavored Tobacco
Posted in Legislation, State Regulatory
Potentially expanding the Tobacco Control Act’s prohibition on flavored cigarettes, and perhaps signaling the beginning of a nationwide trend, the Washington Senate has introduced a bill that would ban any type of flavored tobacco products.
New York Federal Court Upholds Government’s Imposition of Tobacco Buy-Out Assessments Against Native American Importer
Posted in Legislation, State Regulatory
Last month, a New York federal court upheld the Department of Agriculture’s (“USDA”) computation of delinquent tobacco buy-out assessments against Native Wholesale Supply (“NWS”) under the Fair and Equitable Tobacco Reform Act of 2004 (“FERTA”).
New York to Begin Enforcing Cigarette Tax Requirements on Reservations?
Posted in State Regulatory
After years of political wrangling, in 2010 New York state taxing authorities instituted a regime to tax cigarette sales on Native American reservations. After courts rejected various challenges to the new regime, taxing authorities appeared poised to enforce the new requirements. But they didn’t.
Tennessee Issues Guidance Regarding Cigarette/Cigar Distinction
Posted in State Regulatory
What is and is not a cigarette has become increasingly difficult as states attempt to subject more and more cigars to their generally higher cigarette tax rate. To clarify these issues, in November, the Tennessee Department of Revenue has recently issued a guidance document (“Notice #11-15”)[1] to assist wholesalers and manufacturers in ensuring that tobacco products, particularly little cigars, are taxed correctly.
California Increases Efforts to Regulate Tobacco Sales on Tribal Lands to Non-Native Americans
Posted in Significant Cases, State Regulatory
Earlier this week, the California Attorney General’s Office filed a lawsuit against Huber Enterprise Smoke Shop, a tribal tobacco shop located on the Wiyot Table Bluff Reservation, and its owner, Ardith Huber, claiming the tobacco shop’s sales of untaxed, non-fire-safe-certified, off-directory cigarettes to non-Native Americans beyond the reservation’s boundaries violates California law, including California’s Unfair Competition Law.