Patterns and correlates of purchasing cigarettes on Indian reservations among daily smokers in the United States

Historically, commercial tobacco has been a source of income for American Indian/Alaska Native (AIAN) tribes (Kwok, 2014). Because AIAN tribes have semi-sovereignty and are outside the jurisdiction of the states in which they are located, the states cannot regulate tobacco sales on tribal lands (DeCicca et al., 2015). However, the states do have the authority to collect taxes on tribal tobacco sales to non-tribal members (DeLong et al., 2016; DeCicca et al., 2015). To resolve tax issues, some states and AIAN tribes have negotiated inter-governmental agreements, so-called “tribal compacts”, outlining tax collection mechanisms such as revenue allocation formulas (DeLong et al., 2016).
Source: Drug and Alcohol Dependence - Category: Addiction Authors: Tags: Full length article Source Type: research