Tobacco Products Tax and Licensing Act (TOB)
This is a tax on the sale of tobacco products within the Navajo Nation by a distributor or retailer. The tax rate is $1.00 per pack of cigarettes, with the rate for cigars and smokeless tobacco calculated slightly different. The tax is collected at the distributor level. The statute provides for the issuance of licenses to distributors and retailers by the Office of the Navajo Tax Commission.
The TOB is a self-reporting tax, with monthly returns due 45 days after the end of the month.