ABSTRACT
This chapter offers case studies of two states, Oklahoma and New York, and their relationships with Native nations over state cigarette taxation. It provides several brief vignettes of Michigan, Montana, Rhode Island, and Washington. The chapter presents a reasonable alternativeto develop case studies of selected states as a first step toward understanding the context of intergovernmental relationships through cigarette taxation. The case studies illustrate the dynamics of the different variables and introduce variations that are not quantified in the statistical analysis. The chapter also provides condensed vignettes of various other state histories and outcomes in enforcing cigarette taxes for on-reservation sales. Prior to 1992, Oklahoma state tobacco law placed the burden of collecting state cigarette taxes on the retailers. A new law went into effect in January 2010 which required tribal smoke shops without tobacco sales agreements to buy tobacco from state- licensed wholesalers. The history of the state of Oklahoma is inextricably linked with its origins as Indian Country.
