New York Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales is a program that allows certain Indian Tribes and Tribal members to receive refunds on New York State taxes paid on cigarette sales in Indian Country. The refund is available to Tribes and Tribal members that meet certain criteria. The refund is available for sales of cigarettes to Tribal members or non-members on Indian reservations or in certain other areas approved by the State of New York. There are two types of New York Expedited Claim for Refund for Indian Tax-Exempt Cigarette Sales: 1. Tax-Exempt Cigarette Sales — This refund is available to Tribes and Tribal members who purchase cigarettes for retail sale in Indian Country, and for sales of cigarettes to Tribal members or non-members on Indian reservations or in certain other areas approved by the State of New York. 2. Tax-Exempt Cigarette Sales for Tribal Members — This refund is available to Tribes and Tribal members who purchase cigarettes for retail sale in Indian Country, and for sales of cigarettes to Tribal members on Indian reservations or in certain other areas approved by the State of New York.