Remote Vendor Cigarette Sales, Tribal Sovereignty, and the Jenkins Act: Can I Get a Remedy?

Authors

Jonathan I. Sirois

Abstract

The article examines the statutory and jurisprudential issues pertaining to remote vendor sales of cigarettes from tribal lands. This author suggests that the Jenkins Act contains mechanisms that are intended to ensure the collection of state cigarette excise taxes while leaving intact the doctrines of tribal sovereignty and sovereign immunity. The author concludes that the Jenkins Act can accomplish these goals if properly enforced.

First Page

27

Recommended Citation

Jonathan I. Sirois, Remote Vendor Cigarette Sales, Tribal Sovereignty, and the Jenkins Act: Can I Get a Remedy?, 42 Duq. L. Rev. 27 (2003).
Available at: https://dsc.duq.edu/dlr/vol42/iss1/4