1、CRS Legal Sidebar Prepared for Members and Committees of Congress Legal SidebarLegal Sidebari i Second Circuit Rules on the Legal Framework for Cigarette Sales Between Indian Reservations January 21, 2020 A November 8, 2019 federal appellate decision likely will have a significant financial effect o
2、n how Indian tribal cigarette companies sell cigarettes manufactured on their home reservation to retailers on out-of-state Indian reservations. Prior to this decision, it was unclear if such companies had to comply with the registration and filing requirements of the Prevent All Cigarette Trafficki
3、ng Act (PACT Act) or pay applicable state cigarette taxes for “reservation-to-reservation” cigarette sales. According to the U.S. Department of Justice, “such reservation-to-reservation sales” are “commonplace, . . . representing a substantial proportion of interstate cigarette sales throughout the
4、United States.” In the case, New York v. Mountain Tobacco Co., the U.S. Court of Appeals for the Second Circuit held that King Mountain Tobacco Companys (King Mountain) cigarette shipments from the Yakima Reservation in Washington State to Indian reservations in New York State are “interstate commer
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