Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015
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چکیده
منابع مشابه
Common state mechanisms regulating tribal tobacco taxation and sales, the USA, 2015
BACKGROUND Native American tribes, as sovereign nations, are exempt from state tobacco excise taxation, and self-govern on-reservation activity in the USA. Under Federal law, state excise taxes are owed by non-members purchasing tobacco on tribal land, but states are limited in how they enforce or collect these taxes. This study highlights the various policy approaches that states have taken to...
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ژورنال
عنوان ژورنال: Tobacco Control
سال: 2016
ISSN: 0964-4563,1468-3318
DOI: 10.1136/tobaccocontrol-2016-053079