The following restrictions and prohibitions shall apply to tribal members and tribal entities with respect to motor fuels tax:
A. 
Retailer purchases exclusively from state licensed wholesaler. If acting as retailers, they shall (i) only purchase motor fuel from state-licensed wholesalers and (ii) prepay all taxes on motor fuel purchases, except for quota-exempt purchases authorized by the Tribe [§ 10.1-5D; T-STA § V.D];
B. 
Tax on nonmember sales. All sales of motor fuel to nontribal members shall be with all taxes paid and included in the price [§ 10.1-5E; T-STA § V.E];
C. 
State licensure. They shall not act as importers, wholesalers, or suppliers of motor fuel unless licensed by the state [§ 10.1-5F; T-STA § V.F]; and
D. 
MCETA/IFTA compliance. If engaging in activity that is covered by the Motor Carrier Fuel Tax Act or the International Fuel Tax Agreement, they shall fully comply with all of the provisions of that Act or Agreement, including registration and licensing requirements. [§ 10.1-14F; T-STA § XIII.F]
The following restrictions and prohibitions shall apply to tribal members and tribal entities with respect to tobacco products tax:
A. 
Retailer purchase of stamped product exclusively from state-licensed wholesaler. If acting as retailers; they shall (i) only purchase tobacco products bearing the state tribal stamp from state-licensed wholesalers, and (ii) prepay all taxes on tobacco product purchases, except for quota-exempt purchases authorized by the Tribe [§ 10.1-6D; T-STA § VI.D];
B. 
Tax on nonmember sales. All sales of tobacco products to nontribal members shall be with all taxes paid and included in the price [§ 10.1-6E; T-STA § VI.E]; and
C. 
State licensure. They shall not act as wholesalers, secondary wholesalers, or unclassified acquirers of tobacco products unless licensed by the state. [§ 10.1-6F; T-STA § VI.F]
If the Tribe at any time allows tribal members and tribal entities to use tribal certificates of exemption, in no event shall a tribal member or tribal entity use such certificate after the termination of the Tribal-State Tax Agreement. [§ 10.1-13B(1)(c); T-STA § XII.B.1.c]