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Subdivision 1. Wholesalers.  A wholesaler may set aside the part of the wholesaler's cigarette and tobacco product stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of Interior without paying the tax required by this chapter.  The amount of unstamped or untaxed stock that wholesalers may deliver to an Indian reservation is limited to amounts necessary to meet the personal consumption needs of qualified purchasers.  The unstamped stock must be kept separate and apart from stamped stock.  When shipping or delivering unstamped or untaxed stock to an Indian tribal organization, the wholesaler shall make a true duplicate invoice.  The invoice must show the complete details of the sale or delivery.  The wholesaler shall send the duplicate to the commissioner not later than the 18th day of the following calendar month.  If the wholesaler fails to comply with this section, the commissioner shall revoke the permission granted to the wholesaler to keep a stock of unstamped goods.
Subd. 2. Retailers.  Retailers who are Indian tribal organizations may keep unstamped or untaxed stock intended for sale to qualified purchasers.
Subd. 3. Qualified purchasers.  A qualified purchaser of unstamped or untaxed stock means only an enrolled member of the Indian tribe which is offering the stock for sale.
Subd. 4. Sales to nonqualified buyers.  A retailer who sells or otherwise disposes of unstamped or untaxed stock other than to a qualified purchaser shall collect from the buyer or transferee the tax imposed by section 297F.05 , and remit the tax to the Department of Revenue at the same time and manner as required by section 297F.09 .  If the retailer fails to collect the tax from the buyer or transferee, or fails to remit the tax, the retailer is personally responsible for the tax and the commissioner may seize any product destined to be delivered to the retailer.  The product so seized shall be considered contraband and be subject to the procedures outlined in section 297F.21, subdivision 3 .  
This section does not relieve the buyer or possessor of unstamped or untaxed stock from personal liability for the tax.

Subd. 3. Cigarette use tax.  The cigarette use tax does not apply to the use or storage of cigarettes in quantities of 200 or fewer in the possession of any one consumer, provided that the cigarettes were carried into this state by that consumer.
Subd. 4. Tobacco products use tax.  The tobacco products use tax does not apply to the possession, use, or storage of tobacco products if (1) the tobacco products have an aggregate cost in any calendar month to the consumer of $50 or less, and (2) the tobacco products were carried into this state by that consumer.
Subd. 5. Ocean-going vessels.  The commissioner may adopt rules for the sale by licensed distributors of tax-free cigarettes to the masters of ocean-going vessels for use aboard ship outside the continental limits of the United States, provided the cigarettes are also exempt from the taxes imposed on cigarettes by the United States government.

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