1.   Cigarettes sold by American Indians to non-Indians on Indian land are subject to state taxes, although states often have difficulty collecting the surcharges.

2.   State officials said that they were considering hiring an outside contractor who could do a better job collecting the surcharges.

3.   The surcharge is collected by the city government, which turns it over to the BID, which spends the money on its own budget.

4.   Those Insurance Department rules also require companies to quit collecting the surcharges three years after they were first imposed.

5.   Toohey said Farmers had continued to collect the surcharges in some cases because of an antiquated billing system.

6.   But Southwest Airlines said it will continue to collect the surcharge, essentially boosting fares.