A. Minimum Tribal Tax. There is hereby levied upon the sale, use, gift, possession, consumption or purchase of cigarettes by the Osage Nation or licensed retailer for resale within the Osage Nation jurisdiction a minimum tax in the amount of One Dollar and Fifty Cents ($1.50) per carton of ten (10) packs of twenty (20) cigarettes and One Dollar and Eighty-Eight Cents ($1.88) per carton of ten (10) packs of twenty-five (25) cigarettes.

B. Border Tribal Tax. For the purchase of cigarettes by the Osage Nation or licensed retailer for resale within twenty (20) miles of the Kansas border, there is hereby levied an additional Tribal Tax of One Dollar and Fifty-Seven Cents ($1.57) per carton of ten (10) packs of twenty (20) cigarettes and Two Dollars and Sixty Cents ($2.60) per carton of ten (10) packs of twenty-five (25) cigarettes, until such time as the State of Kansas increases its tax on tobacco products to a rate at or above the rate currently effective within the State of Oklahoma. ONCA 06-10, eff. Sept. 29, 2006; ONCA 09-01, eff. Dec. 11, 2008; ONCA 23-52, eff. Apr. 24, 2023.