State Of Washington V. American Tobacco Co.

CourtCourt of Appeals of Washington
DecidedOctober 16, 2023
Docket84265-0
StatusPublished

This text of State Of Washington V. American Tobacco Co. (State Of Washington V. American Tobacco Co.) is published on Counsel Stack Legal Research, covering Court of Appeals of Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
State Of Washington V. American Tobacco Co., (Wash. Ct. App. 2023).

Opinion

NOTICE: SLIP OPINION (not the court’s final written decision)

The opinion that begins on the next page is a slip opinion. Slip opinions are the written opinions that are originally filed by the court. A slip opinion is not necessarily the court’s final written decision. Slip opinions can be changed by subsequent court orders. For example, a court may issue an order making substantive changes to a slip opinion or publishing for precedential purposes a previously “unpublished” opinion. Additionally, nonsubstantive edits (for style, grammar, citation, format, punctuation, etc.) are made before the opinions that have precedential value are published in the official reports of court decisions: the Washington Reports 2d and the Washington Appellate Reports. An opinion in the official reports replaces the slip opinion as the official opinion of the court. The slip opinion that begins on the next page is for a published opinion, and it has since been revised for publication in the printed official reports. The official text of the court’s opinion is found in the advance sheets and the bound volumes of the official reports. Also, an electronic version (intended to mirror the language found in the official reports) of the revised opinion can be found, free of charge, at this website: https://www.lexisnexis.com/clients/wareports. For more information about precedential (published) opinions, nonprecedential (unpublished) opinions, slip opinions, and the official reports, see https://www.courts.wa.gov/opinions and the information that is linked there. For the current opinion, go to https://www.lexisnexis.com/clients/wareports/.

IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON

STATE OF WASHINGTON, No. 84265-0-I

Respondent/Cross DIVISION ONE Appellant,

v. PUBLISHED OPINION

AMERICAN TOBACCO CO.,

Defendant,

COMMONWEALTH BRANDS INC.; COMPANIA INDUSTRIAL de TABACOS MONTE PAZ, SA; DAUGHTERS & RYAN, INC.; FARMERS TOBACCO CO.; HOUSE OF PRINCE A/S; ITG BRANDS, LLC, JAPAN TOBACCO INTERNATIONAL USA, INC.; KING MAKER MARKETING INC.; KRETEK INTERNATIONAL; LIGGETT GROUP LLC; P.T. DJARUM; PETER STOKKEBYE TOBAKSFABRIK A/S; PHILIP MORRIS USA, INC.; R.J. REYNOLDS TOBACCO COMPANY; REEMTSMA CIGARETTENFABRIKEN GMBH; SANTA FE NATURAL TOBACCO COMPANY; SCANDINAVIAN TOBACCO GROUP LANE LIMITED; SHERMAN’S 1400 BROADWAY NYC, LLC; TOP TOBACCO, LP; VON EICKEN GROUP; and WIND RIVER TOBACCO CO. LLC,

Appellants/Cross- Respondents. For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. No. 84265-0-I/2

SMITH, C.J. — The United States Supreme Court has repeatedly

recognized Indian tribal governments’ inherent sovereign power to tax. 1 That

inherent sovereign power is at the heart of this case.

In the 1990s, several states, including Washington, sued major cigarette

manufacturers, seeking to protect the public health and gain compensation for

costs incurred from treating smoking-related illnesses. The participating

manufacturers (PMs) and the states settled their dispute in the late 1990s and

entered into a Master Settlement Agreement (MSA), which requires the

manufacturers to make annual cash payments to the states in perpetuity. To

keep non-participating manufacturers from evading liability, Washington State

(State) enacted chapter 70.157 RCW, which requires all tobacco manufacturers

1 See, e.g., Washington v. Confederated Tribes of Colville Indian Reservation, 447 U.S. 134, 153, 100 S. Ct. 2069, 65 L. Ed. 2d 10 (1980) (“ ‘Chief among the powers of sovereignty recognized as pertaining to an Indian tribe is the power of taxation.’ ” (quoting Powers of Indian Tribes, 55 Interior Dec. 14, 46 (1934)); Montana v. United States, 450 U.S. 544, 565, 101 S. Ct. 1245, 67 L. Ed. 2d 493 (1981) (“To be sure, Indian tribes retain inherent sovereign power to exercise some forms of civil jurisdiction over non-Indians on their reservations, even on non-Indian fee lands. A tribe may regulate, through taxation, licensing, or other means, the activities of nonmembers.”); Merrion v. Jicarilla Apache Tribe, 455 U.S. 130, 137, 102 S. Ct. 894, 71 L. Ed. 2d 21 (1982) (“The power to tax is an essential attribute of Indian sovereignty because it is a necessary instrument of self-government and territorial management. . . . [I]t derives from the tribe’s general authority, as sovereign, to control economic activity within its jurisdiction.”); Rice v. Rehner, 463 U.S. 713, 722, 103 S. Ct. 3291, 77 L. Ed. 2d 961 (1983) (the authority to tax is “ ‘a fundamental attribute of sovereignty which the tribes retain unless divested of it by federal law or necessary implication of their dependent status.’ ” (quoting Colville, 447 U.S. at 152)); Iowa Mut. Ins. Co. v. LaPlante, 480 U.S. 9, 18, 107 S. Ct. 971, 94 L. Ed. 2d 10 (1987) (“Tribal authority over the activities of non-Indians on reservation lands is an important part of tribal sovereignty. . . . Civil jurisdiction over such activities presumptively lies in the tribal courts unless affirmatively limited by a specific treaty provision or federal statute.”)

2 For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. No. 84265-0-I/3

selling in Washington to either join the MSA and make annual payments or

remain outside the MSA and make escrow deposits for “units sold”—measured

by excise taxes collected by the State on tobacco products bearing “the excise

tax stamp of the State.” At the end of each calendar year, the State can avoid a

downward adjustment of its annual cash payment from the PMs if it

demonstrates it “diligently enforced” chapter 70.157 RCW against the non-

participating manufacturers.

In 2001, following years of contentious litigation over cigarette tax rights,

the State enacted legislation authorizing compact agreements between the State

and Indian tribal governments. Cigarettes sold under the compacts have tribal,

rather than state, tax stamps and have not been deemed to be subject to

chapter 70.157 RCW’s required escrow deposits. Following conflicting arbitration

orders defining “units sold,” the State sought declaratory relief in King County

Superior Court to clarify its enforcement obligations and the definition of “units

sold.” The State also requested that the court vacate the 2004 arbitration panel’s

(2004 Panel) award, arguing the 2004 Panel’s interpretation of “units sold”—that

they include cigarette packs with tribal stamps—constituted facial error. The

court denied the State’s motion to vacate but agreed that tribal compact cigarette

sales were not “units sold” and granted the State’s motion for declaratory relief

on the issue. The participating tobacco manufacturers appealed the court’s

declaratory judgment. The State cross-appealed the court’s denial of its motion

to vacate. Because we agree with the trial court’s definition of “units sold” and

with its conclusion that the 2004 Panel did not exceed its powers, we affirm.

3 For the current opinion, go to https://www.lexisnexis.com/clients/wareports/. No. 84265-0-I/4

FACTS The Master Settlement Agreement

In 1998, forty-six states, the District of Columbia, and five United States

territories (collectively referred to as the States) settled a lawsuit against four

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