Payment of Tax. If a retailer sells or makes available for sale tobacco product that is not purchased from a licensed distributor, the retailer is responsible for filing Forms 800R and 801R. 1.803. Prior to engaging in the sale or resale of, or making available for sale, tobacco products within the Navajo Nation, retailers and distributors shall obtain a license from the Office of the Navajo Tax Commission. Applications shall be made on a form prescribed by the Office of the Navajo Tax Commission. The original must be produced when requested by an official representative of the Office of the Navajo Tax Commission or the designee of the representative.
Licenses are non-transferable.
Upon a showing of good cause, the Office of the Navajo Tax Commission may waive some or all of the reinstatement fee. These regulations shall go into effect in accordance with the Tax Administration Regulations.