The department may refund the taxes collected under s. 139.76 in respect to sales on reservations or trust lands of an Indian tribe to the tribal council of the tribe having jurisdiction over the reservation or trust land on which the sale is made only if all of the following conditions are fulfilled: (1) The tribal council has filed a claim for the refund with the department. (2) The tribal council has approved the retailer. (3) The land on which the sale occurred was designated a reservation or trust land on or before January 1, 1983, or on a later date as determined by an agreement between the department and the tribal council. (4) The tobacco products or vapor products were not delivered by the retailer to the buyer by means of a common carrier, a contract carrier, or the U.S. postal service. (5) The retailer has not sold the tobacco products or vapor products to another retailer or to a subjobber.
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