A. Notwithstanding any other provision of the Act, any natural person who shall come into possession or ownership of cigarettes or tobacco products outside the territorial jurisdiction of the Osage Nation in instances where such are intended for personal use and consumption only, and upon which is affixed evidence showing that any taxes imposed by the jurisdiction from which said cigarettes or tobacco products were acquired to have been fully paid, and bring such cigarettes or tobacco products into the Osage Nation jurisdiction, shall have exempted from payment of taxes pursuant to this Act the following amounts of each of the following in possession and/or ownership at any one-time:
2. Cigars – five hundred (500) individual cigars.
3. Other tobacco products – no more than two pounds total.
B. Notwithstanding the provisions of Section 2-108(C) of this Title or any other provisions of law, possession, gift, or use of noncommercial privately produced tobacco for religious or ceremonial use shall be exempt from taxation; provided, that if such tobacco is sold, such sale shall be prima facie evidence that the tobacco is not intended for religious or ceremonial use. ONCA 06-10, eff. Sept. 29, 2006.