The Tulalip Board of Directors finds that the generation of tax revenue is essential to provide government services for the safety, health and welfare of the Tulalip Tribes, its people, and all those who reside in, work in or visit the Tulalip Reservation. The Tulalip Tribes therefore enacts this chapter for the purpose of imposing taxes on the sale of cigarettes, other tobacco products, and vapor products to provide revenue for essential governmental operations and services on the Tulalip Reservation.
(Ord. 36A § 1.1, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
(1) 
“Carton” or “carton of cigarettes”
means, unless otherwise indicated, a carton of 200 cigarettes.
(2) 
“Cigar”
means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco. “Cigar” does not include a cigarette.
(3) 
“Cigarette”
means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any material, except where such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state.
(4) 
“Commission”
means the Tulalip Cigarette, Tobacco, and Vapor Products Tax Commission.
(5) 
“Little cigar”
means a cigar that has a cellulose acetate integrated filter.
(6) 
“Local retail sales tax”
means the combined Washington local retail sales taxes applicable in the city of Marysville.
(7) 
“Moist snuff”
means tobacco that is finely cut, ground, or powdered; is not for smoking; and is intended to be placed in the oral, but not the nasal, cavity.
(8) 
“State”
means the State of Washington.
(9) 
“Tobacco products”
means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, and any other product, regardless of form, that contains tobacco and is intended for human consumption or placement in the oral or nasal cavity or absorption into the human body by any other means, but does not include cigarettes.
(10) 
“Tribal member” or “member”
means an enrolled member of the Tulalip Tribes.
(11) 
“Tribal retailer”
means a cigarette, tobacco products, and/or vapor products retailer wholly owned by the Tulalip Tribes and located in Indian country or a member-owned smokeshop located in Tulalip Indian country and licensed by the Tribes.
(12) 
“Tribal tax stamp”
means the stamp or stamps that indicate the Tulalip Tribal cigarette tax imposed under this chapter is paid.
(13) 
“Tribes” or “Tribal”
means or refers to the Tulalip Tribes, a Federally recognized tribe.
(14) 
“Tulalip Indian country,”
consistent with the meaning given in 18 U.S.C. 1151, means:
(a) 
All land within the limits of the Tulalip Indian Reservation under the jurisdiction of the United States government, notwithstanding the issuance of any patent, and including rights-of-way running through the Reservation; and
(b) 
All Indian allotments or other lands held in trust for a Tulalip Tribal member or the Tribes, or otherwise subject to a restriction against alienation imposed by the United States, the Indian titles to which have not been extinguished, including rights-of-way running through the same.
(15) 
“Vapor product”
has the same meaning as in Chapter 3.55 TTC.
(16) 
“Wholesaler”
means every person who purchases, sells, or distributes cigarettes, tobacco products, or vapor products for the purpose of resale only.
(Ord. 36A § 1.2, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208; Res. 2025-309)
There is hereby established a Tulalip Cigarette, Tobacco, and Vapor Products Tax Commission. The authority and responsibility for administration of this chapter shall be vested in the Commission.
The Tulalip Cigarette, Tobacco, and Vapor Products Tax Commission shall consist of seven members. Persons elected as Directors of the Board of Directors of the Tulalip Tribes shall be the members of the Commission and shall serve on the Commission until their respective Board terms expire. The Commission shall conduct all business pursuant to this chapter at regularly scheduled Board of Directors meetings. It shall keep accurate records and minutes of all proceedings of the Commission.
The Commission may employ such employees as in its judgment are required.
(Ord. 36A § 1.3, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
The sale of cigarettes, tobacco products, and vapor products within Tulalip Indian country is prohibited except by Tribal retailers as provided herein. All Tribal retailers engaged in a business involving the retail sales of cigarettes, tobacco, and/or vapor products in Tulalip Indian country shall be required to obtain a cigarette, tobacco, and vapor products retail license from the Tulalip Cigarette, Tobacco, and Vapor Products Tax Commission. The application and fee for such license shall be in accordance with Chapters 10.10 and 10.15 TTC. The Tribal retailer shall post such license in a conspicuous place at all locations where cigarettes, tobacco, and/or vapor products are sold.
(Ord. 36A § 1.4, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
(1) 
The Tulalip Tribes hereby imposes a tax on all sales by Tribal retailers of cigarettes within Tulalip Indian country. The tax shall initially be levied at a rate of $0.07125 per cigarette ($14.25 per carton). The cigarette tax shall be automatically adjusted to match any cigarette tax rate adjustments enacted by the State. Tribal cigarette tax rate adjustments shall take effect on the same date that the State cigarette tax rate adjustments take effect.
(2) 
The Tulalip Tribes hereby imposes a retail sales tax on all sales by Tribal retailers of cigarettes within Tulalip Indian country. The tax shall initially be levied at a rate of eight and nine-tenths percent of the retail sales price of the cigarettes. The retail sales tax on cigarettes shall be automatically adjusted to match any adjustments in the combined State and local retail sales tax in the city of Marysville. Tribal cigarette retail sales tax adjustments shall take effect on the same date that the combined State and local tax rate adjustments take effect.
(3) 
The Tribal cigarette tax and retail sales tax on cigarettes imposed by this chapter shall become effective on the date the State formally retrocedes taxing authority with regard to the sales of cigarettes by Tribal retailers to nonmember purchasers.
(Ord. 36A § 1.5, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
(1) 
The Tulalip Tribes hereby imposes a tax on all sales by Tribal retailers of tobacco products within Tulalip Indian country. The tax shall initially be levied at the rate of five and one-half percent of the retail sales price.
(2) 
Taxes under this section must be imposed at the time the Tribal retailer makes a retail sale of the tobacco product.
(3) 
The Tulalip Tribes hereby imposes a retail sales tax on all sales by Tribal retailers of tobacco products within Tulalip Indian country. The tax shall initially be levied at a rate of nine and four-tenths of one percent of the retail sales price of the tobacco products. The retail sales tax on tobacco products shall be automatically adjusted to match any adjustments in the combined State and local retail sales tax in the city of Marysville. Tribal tobacco products retail sales tax adjustments shall take effect on the same date that the combined State and local tax rate adjustments take effect.
(Res. 2025-208)
(1) 
The Tulalip Tribes hereby imposes a tax on all sales by Tribal retailers of vapor products within Tulalip Indian country. The tax shall initially be levied at the rate of five and one-half percent of the retail sales price.
(2) 
Taxes under this section must be imposed at the time the Tribal retailer makes a retail sale of the vapor product.
(3) 
The Tulalip Tribes hereby imposes a retail sales tax on all sales by Tribal retailers of vapor products within Tulalip Indian country. The tax shall initially be levied at a rate of nine and four-tenths of one percent of the retail sales price of the vapor products. The retail sales tax on vapor products shall be automatically adjusted to match any adjustments in the combined State and local retail sales tax in the city of Marysville. Tribal vapor products retail sales tax adjustments shall take effect on the same date that the combined State and local tax rate adjustments take effect.
(Res. 2025-208)
(1) 
All cigarettes sold by Tribal retailers shall bear a Tribal tax stamp.
(2) 
A bank or other qualified tax stamp vendor selected by the Tribes shall distribute Tulalip Tribal tax stamps to the wholesaler for affixing to cigarette packages. The stamp vendor shall remit to the Tribes all revenue collected from the distribution of Tribal tax stamps. The stamp vendor shall submit regular reports detailing the number of Tribal tax stamps sold and make its records available for audit.
(Ord. 36A § 1.6, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
(1) 
Tribal retailers shall purchase cigarettes only from:
(a) 
Cigarette wholesalers licensed by the State; and
(b) 
Self-certified Tribal and out-of-state wholesalers approved under intergovernmental memoranda of understanding with the State.
(2) 
Wholesalers shall be responsible for affixing the Tribal stamp to the smallest container of cigarettes that will be sold or distributed by the Tribal retailer. Stamps shall be affixed so that the stamps may not be removed from the package without destroying the stamp. Stamps shall be affixed so that it may be readily ascertained by inspection that the tax has been paid.
(Ord. 36A § 1.7, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
(1) 
Cigarette Taxes. All cigarette taxes shall be paid prior to the sale, distribution, or transfer of possession of the cigarettes. The cigarette tax shall be initially prepaid to the tax stamp vendor prior to distribution of the tax stamps for affixation to the cigarette packages. The tax stamp vendor shall remit the tax payment to the Tribes in accordance with TTC § 12.10.060. Whenever cigarette taxes are paid by any person other than the consumer, user, or possessor, that payment shall be considered a pre-collection of such taxes due. When the tax is prepaid, this amount is part of the selling price of the cigarette to the retail purchaser.
(2) 
Tobacco Products Tax. All tobacco products taxes shall be paid at the same time as the retail sales tax is due on the retail sale of such products.
(3) 
Vapor Products Tax. All vapor products taxes shall be paid at the same time as the retail sales tax is due on the retail sale of such products.
(Ord. 36A § 1.8, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
The retail sales tax on cigarette, tobacco, and vapor product sales shall be paid by the retail purchaser at the time of purchase. The Tribal retailer shall remit the retail sales tax to the Tribes on a quarterly basis by the fifteenth day of the second month after the end of each calendar quarter. Returns are due on May 15th, August 15th, November 15th and February 15th of each calendar year.
(Ord. 36A § 1.9, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
Individuals who are enrolled members of the Tulalip Tribes shall be exempt from the cigarette, tobacco, and vapor products, and retail sales tax for cigarettes, tobacco, and vapor products purchased from Tribal retailers that are wholly owned by the Tulalip Tribes. Cigarettes purchased by Tribal members from Tribal retailers wholly owned by the Tulalip Tribes shall bear a Tribal tax stamp but the cigarette and retail sales tax rate shall not be charged to the tax exempt purchaser.
The Tribal retailers wholly owned by the Tulalip Tribes may charge a separate price for cigarettes, tobacco, and vapor products sold to Tribal members, and such price shall not include the Tribal cigarette, tobacco, or vapor products, or retail sales tax. In order to purchase cigarettes, tobacco, and vapor products at the tax exempt price, Tribal members must present a Tribal identification card or other sufficient proof of their enrollment in the Tulalip Tribes at the time of purchase.
All tax exempt sales shall be limited to five cartons of cigarettes, OTP containing a maximum of 425 grams of tobacco, or vapor products containing a maximum of 75 mL of nicotine, per person, per day. Resale of tax exempt cigarettes, tobacco, and vapor products purchased from Tribal retailers is prohibited.
Tribal retailers wholly owned by the Tulalip Tribes shall be required to maintain records of all tax exempt sales. Tribal retailers shall submit to the Tribes on a quarterly basis records documenting tax exempt sales of cigarettes, tobacco, and vapor products to Tribal members. Upon receipt of proper documentation of the amount of tax exempt sales of cigarettes, tobacco, and vapor products by the Tribal retailer, the Tribes shall refund to the Tribal retailer the value of the tax stamps affixed to cigarettes sold to tax exempt Tribal members.
Tribal retailers that are not wholly owned by the Tulalip Tribes shall not be permitted to sell tax exempt cigarettes, tobacco, or vapor products.
(Ord. 36A § 1.10, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
All Tribal retailers shall maintain accurate written records of the purchase, stamping, and retail sales of taxable and tax exempt cigarettes, tobacco, and vapor products, and shall make such records available for inspection and audit. Records shall be maintained no less than four years.
Tribal retailers shall be required to comply with all applicable provisions of any intergovernmental agreement or memorandum of understanding on cigarette taxes between the Tulalip Tribes and the State of Washington entered into pursuant to RCW 43.06.455. Tribal retailers shall provide access to their records for audits in conformity with the provisions of such intergovernmental agreement(s).
(Ord. 36A § 1.11, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
Sale of cigarettes, tobacco, or vapor products to any person under 21 years of age is strictly prohibited.
(Ord. 36A § 1.12, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
All revenues generated from the cigarette and retail sales taxes imposed on the sale of cigarettes by this chapter shall be used for essential governmental functions, which include, but are not limited to, Tribal administration, public facilities, fire, police, courts, public health, education, job services, sewer, water, environmental, cultural resource, land use, transportation, utilities and economic development. Cigarette tax revenue shall not be used to subsidize Tribal retailers engaged in cigarette sales.
Cigarette tax revenue shall be deposited in a separate Tribal government account, and shall not be commingled with other Tribal funds.
All revenues generated from tobacco products tax, vapor products tax, and retail sales taxes imposed on the sale of tobacco and vapor products by this chapter shall be deposited in the general fund and may be used for any purpose in accordance with Tribal law.
(Ord. 36A § 1.13, 4-12-2002 (Res. 2002-112); Res. 2022-478; Res. 2025-208)
The Tulalip Cigarette, Tobacco, and Vapor Products Tax Commission shall have authority to assess a civil fine of up to $500.00 for each violation of this chapter, and shall also have the authority to suspend or revoke the license of any Tribal retailer that is found to have violated the requirements of this chapter. The procedural due process provisions of Chapter 3.70 TTC shall apply to all fines, license suspensions or revocations issued by the Commission for violations of this chapter.
(Ord. 36A § 1.14, 4-12-2002 (Res. 2002-112); Res. 2025-208; Res. 2022-478)