title: RCW 82.25.005

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Accessible container" means a container that is intended to be opened. The term does not mean a closed cartridge or closed container that is not intended to be opened such as a disposable e-cigarette.
(2) "Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management.
(3) "Board" means the Washington state liquor and cannabis board.
(4) "Business" means any trade, occupation, activity, or enterprise engaged in selling or distributing vapor products in this state.
(5) "Distributor" means any person:
(a) Engaged in the business of selling vapor products in this state who brings, or causes to be brought, into this state from outside the state any vapor products for sale;
(b) Who makes, manufactures, fabricates, or stores vapor products in this state for sale in this state;
(c) Engaged in the business of selling vapor products outside this state who ships or transports vapor products to retailers or consumers in this state; or
(d) Engaged in the business of selling vapor products in this state who handles for sale any vapor products that are within this state but upon which tax has not been imposed.
(6) "Indian country" has the same meaning as provided in RCW 82.24.010.
(7) "Manufacturer" has the same meaning as provided in RCW 70.345.010.
(8) "Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's vapor products and includes employees and independent contractors.
(9) "Person" means: Any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, corporation, limited liability company, association, or society; the state and its departments and institutions; any political subdivision of the state of Washington; and any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Except as provided otherwise in this chapter, "person" does not include any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(10) "Place of business" means any place where vapor products are sold or where vapor products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, or train.
(11) "Retail outlet" has the same meaning as provided in RCW 70.345.010.
(12) "Retailer" has the same meaning as provided in RCW 70.345.010.
(13) "Sale" has the same meaning as provided in RCW 70.345.010.
(14) "Taxpayer" means a person liable for the tax imposed by this chapter.
(15) "Vapor product" means any noncombustible product containing a solution or other consumable substance, regardless of whether it contains nicotine, which employs a mechanical heating element, battery, or electronic circuit regardless of shape or size that can be used to produce vapor from the solution or other substance, including an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance, regardless of whether it contains nicotine, that is intended to be used with or in a device that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device and is sold for such purpose.
(a) The term does not include:
(i) Any product approved by the United States food and drug administration for sale as a tobacco cessation product, medical device, or for other therapeutic purposes when such product is marketed and sold solely for such an approved purpose;
(ii) Any product that will become an ingredient or component in a vapor product manufactured by a distributor; or
(iii) Any product that meets the definition of cannabis, useable cannabis, cannabis concentrates, cannabis-infused products, cigarette, or tobacco products.
(b) For purposes of this subsection (15):
(i) "Cigarette" has the same meaning as provided in RCW 82.24.010; and
(ii) "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as provided in RCW 69.50.101.
[ 2022 c 16 s 163; 2019 c 445 s 101.]
Notes:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Definitions.


doc_type: statute

jurisdiction: wa

title: RCW 82.25.010

text:
(1)(a) There is levied and collected a tax upon the sale, use, consumption, handling, possession, or distribution of all vapor products in this state as follows:
(i) All vapor products other than those taxed under (a)(ii) of this subsection are taxed at a rate equal to twenty-seven cents per milliliter of solution, regardless of whether it contains nicotine, and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
(ii) Any accessible container of solution, regardless of whether it contains nicotine, that is greater than five milliliters, is taxed at a rate equal to nine cents per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
(b) The tax in this section must be imposed based on the volume of the solution as listed by the manufacturer.
(2)(a) The tax under this section must be collected at the time the distributor: (i) Brings, or causes to be brought, into this state from without the state vapor products for sale; (ii) makes, manufactures, fabricates, or stores vapor products in this state for sale in this state; (iii) ships or transports vapor products to retailers or consumers in this state; or (iv) handles for sale any vapor products that are within this state but upon which tax has not been imposed.
(b) The tax imposed under this section must also be collected by the department from the consumer of vapor products where the tax imposed under this section was not paid by the distributor on such vapor products.
(3)(a) The moneys collected under this section must be deposited as follows:
(i) Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and
(ii) Fifty percent into the foundational public health services account created in RCW 82.25.015.
(b) The funding provided under this subsection is intended to supplement and not supplant general fund investments in cancer research and foundational public health services.
[ 2019 c 445 s 102.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Tax imposed—Time of collection—Deposits.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.25.015

text:
The foundational public health services account is created in the state treasury. Half of all of the moneys collected from the tax imposed on vapor products under RCW 66.44.010 must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account are to be used to fund foundational health services.
[ 2023 c 435 s 9; 2019 c 445 s 103.]
Notes:
Effective date—2023 c 435: See note following RCW 43.79.570.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Foundational public health services account.


title: RCW 82.25.020

text:
It is the intent and purpose of this chapter to levy a tax on all vapor products sold, used, consumed, handled, possessed, or distributed within this state. It is the further intent and purpose of this chapter to impose the tax only once on all vapor products in this state. Nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under this title.
[ 2019 c 445 s 104.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Intent—Purpose.


title: RCW 82.25.025

text:
The tax imposed by RCW 82.25.010 does not apply with respect to any vapor products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 2019 c 445 s 105.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Federal law preemption.


title: RCW 82.25.030

text:
(1) Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of vapor products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of vapor products made.
(2) These records must show the names and addresses of purchasers, the inventory of all vapor products, and other pertinent papers and documents relating to the purchase, sale, or disposition of vapor products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the vapor products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises are subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
[ 2019 c 445 s 106.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Recordkeeping requirements.


title: RCW 82.25.035

text:
Every person required to be licensed under chapter 70.345 RCW who sells vapor products to persons other than the ultimate consumer must render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person must preserve legible copies of all such invoices for five years from the date of sale.
[ 2019 c 445 s 107.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Itemized invoice requirement when sold to person other than ultimate consumer.


title: RCW 82.25.040

text:
(1) Every retailer must procure itemized invoices of all vapor products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts.
(2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the vapor products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
[ 2019 c 445 s 108.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Itemized invoice requirement—Retailers.


title: RCW 82.25.050

text:
All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 2019 c 445 s 110.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Chapter 82.32 RCW application.


title: RCW 82.25.055

text:
The department must authorize, as duly authorized agents, enforcement officers of the board to enforce provisions of this chapter. These officers are not employees of the department.
[ 2019 c 445 s 111.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Enforcement officers.


title: RCW 82.25.060

text:
(1) The department may by rule establish the invoice detail required under RCW 82.25.030 for a distributor and for those invoices required to be provided to retailers under RCW 82.25.040.
(2) If a retailer fails to keep invoices as required under RCW 82.25.040, the retailer is liable for the tax owed on any uninvoiced vapor products but not penalties and interest, except as provided in subsection (3) of this section.
(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
[ 2019 c 445 s 112.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Invoice requirements—Rules—Liability.


title: RCW 82.25.065

text:
(1) No person may transport or cause to be transported in this state vapor products for sale other than: (a) A licensed distributor under chapter 70.345 RCW, or a manufacturer's representative authorized to sell or distribute vapor products in this state under chapter 70.345 RCW; (b) a licensed retailer under chapter 70.345 RCW; (c) a seller with a valid delivery sale license under chapter 70.345 RCW; or (d) a person who has given notice to the board in advance of the commencement of transportation.
(2) When transporting vapor products for sale, the person must have in his or her actual possession, or cause to have in the actual possession of those persons transporting such vapor products on his or her behalf, invoices or delivery tickets for the vapor products, which must show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the vapor products being transported.
(3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting vapor products in violation of this section, the department, board, or peace officer is authorized to stop the vehicle and to inspect it for contraband vapor products.
(4) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.
[ 2019 c 445 s 113.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Transporting vapor products for sale—Notice.


title: RCW 82.25.070

text:
The board must compile and maintain a current record of the names of all distributors, retailers, and delivery sales licenses under chapter 70.345 RCW and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information is not subject to the confidentiality provisions of RCW 82.32.330 and must be disclosed to manufacturers, distributors, retailers, and the general public upon request.
[ 2019 c 445 s 114.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Recordkeeping by the board.


title: RCW 82.25.075

text:
(1) No person engaged in or conducting business as a distributor or retailer in this state may:
(a) Make, use, or present or exhibit to the department or the board any invoice for any of the vapor products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or
(b) Fail to produce on demand of the department or the board all invoices of all the vapor products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
(2)(a) No person, other than a licensed distributor, retailer or delivery sales licensee, or manufacturer's representative, may transport vapor products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
(i) Notice of the transportation has been given as required under RCW 82.25.065;
(ii) The person transporting the vapor products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of vapor products being transported; and
(iii) The vapor products are consigned to or purchased by a person in this state who is licensed under chapter 70.345 RCW.
(b) A violation of this subsection (2) is a gross misdemeanor.
(3) Any person licensed under chapter 70.345 RCW as a distributor, and any person licensed under chapter 70.345 RCW as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured, except as otherwise provided by law. A violation of this subsection (3) is a misdemeanor.
(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
(5) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.
[ 2019 c 445 s 115.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Distributors and retailers—Invoices—Transportation—Additional licenses.


title: RCW 82.25.080

text:
(1) A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under chapter 70.345 RCW may sell vapor products to retailers located in Washington only if the retailer has a current retailer's license under chapter 70.345 RCW.
[ 2019 c 445 s 116.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Distributor and retailer license requirements.


title: RCW 82.25.085

text:
A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's vapor products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not authorized to distribute or sell vapor products in this state unless the manufacturer that hired the representative has a valid distributor's license under chapter 70.345 RCW and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's vapor products.
[ 2019 c 445 s 117.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Manufacturer's representatives.


title: RCW 82.25.090

text:
(1) Any vapor products in the possession of a person selling vapor products in this state acting as a distributor or retailer and who is not licensed as required under chapter 70.345 RCW, or a person who is selling vapor products in violation of RCW 82.24.550(6), may be seized without a warrant by any agent of the department, agent of the board, or law enforcement officer of this state. Any vapor products seized under this subsection are deemed forfeited.
(2) Any vapor products in the possession of a person who is not a licensed distributor, delivery seller, manufacturer's representative, or retailer and who transports vapor products for sale without having provided notice to the board required under RCW 82.25.065, or without invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of vapor products being transported may be seized and are subject to forfeiture.
(3) All conveyances, including aircraft, vehicles, or vessels that are used, or intended for use to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of vapor products under subsection (2) of this section, may be seized and are subject to forfeiture except:
(a) A conveyance used by any person as a common or contract carrier having in actual possession invoices or delivery tickets showing the true name and address of the consignor or seller, the true name of the consignee or purchaser, and the quantity and brands of the vapor products transported, unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to a violation of this chapter;
(b) A conveyance subject to forfeiture under this section by reason of any act or omission of which the owner establishes to have been committed or omitted without his or her knowledge or consent; or
(c) A conveyance encumbered by a bona fide security interest if the secured party neither had knowledge of nor consented to the act or omission.
(4) Property subject to forfeiture under subsections (2) and (3) of this section may be seized by any agent of the department, the board, or law enforcement officer of this state upon process issued by any superior court or district court having jurisdiction over the property. Seizure without process may be made if:
(a) The seizure is incident to an arrest or a search warrant or an inspection under an administrative inspection warrant; or
(b) The department, board, or law enforcement officer has probable cause to believe that the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.
(5) This section may not be construed to require the seizure of vapor products if the department's agent, board's agent, or law enforcement officer reasonably believes that the vapor products are possessed for personal consumption by the person in possession of the vapor products.
(6) Any vapor products seized by a law enforcement officer must be turned over to the board as soon as practicable.
(7) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.
[ 2019 c 445 s 118.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: License and notice requirement violations—Seizure and forfeiture.


title: RCW 82.25.095

text:
(1) In all cases of seizure of any vapor products made subject to forfeiture under this chapter, the department or board must proceed as provided in RCW 82.24.135.
(2) When vapor products are forfeited under this chapter, the department or board may:
(a) Retain the property for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States; or
(b) Sell the vapor products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board must require the purchaser to pay the proper amount of any tax due. The proceeds of the sale must be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money must be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
[ 2019 c 445 s 119.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Seizure and forfeiture procedures.


title: RCW 82.25.100

text:
When the department or the board has good reason to believe that any of the vapor products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge must issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the vapor products and hold them until disposed of by law.
[ 2019 c 445 s 120.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Violations of chapter—Affidavit—Search warrants.


title: RCW 82.25.105

text:
(1)(a) Where vapor products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling vapor products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(b) For purposes of this subsection (1), the following definitions apply:
(i) "Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of "distributor" under RCW 82.25.005, if federally recognized Indian tribes and tribal entities were not excluded from the definition of "person" in RCW 82.25.005.
(ii) "Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of "retailer" under RCW 82.25.005, if federally recognized Indian tribes and tribal entities were not excluded from the definition of "person" in RCW 82.25.005.
(iii) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
(2) Credit allowed under this section must be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
[ 2019 c 445 s 121.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.


title: RCW 82.25.110

text:
(1) Preexisting inventories of vapor products are subject to the tax imposed in RCW 82.25.010. All retailers and other distributors must report the tax due under RCW 82.25.010 on preexisting inventories of vapor products on a form, as prescribed by the department, on or before October 31, 2019, and the tax due on such preexisting inventories must be paid on or before January 31, 2020.
(2) Reports under subsection (1) of this section not filed with the department by October 31, 2019, are subject to a late filing penalty equal to the greater of two hundred fifty dollars or ten percent of the tax due under RCW 82.25.010 on the taxpayer's preexisting inventories.
(3) The department must notify the taxpayer of the amount of tax due under RCW 82.25.010 on preexisting inventories, which is subject to applicable penalties under RCW 82.32.090 (2) through (7) if unpaid after January 31, 2020. Amounts due in accordance with this section are not considered to be substantially underpaid for the purposes of RCW 82.32.090(2).
(4) Interest, at the rate provided in RCW 82.32.050(2), must be computed daily beginning February 1, 2020, on any remaining tax due under RCW 82.25.010 on preexisting inventories until paid.
(5) A retailer required to comply with subsection (1) of this section is not required to obtain a distributor license as otherwise required under chapter 70.345 RCW as long as the retailer:
(a) Does not sell vapor products other than to ultimate consumers; and
(b) Does not meet the definition of "distributor" in RCW 82.25.005 other than with respect to the sale of that retailer's preexisting inventory of vapor products.
(6) Taxes may not be collected under RCW 82.25.010 from consumers with respect to any vapor products acquired before October 1, 2019.
(7) For purposes of this section, "preexisting inventory" means an inventory of vapor products located in this state as of the moment that RCW 82.25.010 takes effect and held by a distributor for sale, handling, or distribution in this state.
[ 2019 c 445 s 122.]
Notes:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

catchline: Preexisting inventories.


title: RCW 82.25.900

text:
If any part of this act is found to be in conflict with federal requirements that are a prescribed condition to the allocation of federal funds to the state, the conflicting part of this act is inoperative solely to the extent of the conflict and with respect to the agencies directly affected, and this finding does not affect the operation of the remainder of this act in its application to the agencies concerned. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state.
[ 2019 c 445 s 407.]

catchline: Conflict with federal requirements—2019 c 445.


title: RCW 82.25.901

text:
This act takes effect October 1, 2019.
[ 2019 c 445 s 409.]

catchline: Effective date—2019 c 445.


title: RCW 82.26.010

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Actual price" means the total amount of consideration for which tobacco products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete the sale such as charges for delivery, freight, transportation, or handling.
(2) "Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management.
(3) "Board" means the liquor and cannabis board.
(4) "Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.
(5) "Cigar" means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco. "Cigar" does not include a cigarette.
(6) "Cigarette" has the same meaning as in RCW 82.24.010.
(7) "Department" means the department of revenue.
(8) "Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, (d) any person engaged in the business of selling tobacco products in this state who handles for sale any tobacco products that are within this state but upon which tax has not been imposed.
(9) "Indian country" means the same as defined in chapter 82.24 RCW.
(10) "Little cigar" means a cigar that has a cellulose acetate integrated filter.
(11) "Manufacturer" means a person who manufactures and sells tobacco products.
(12) "Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's tobacco products, and includes employees and independent contractors.
(13) "Moist snuff" means tobacco that is finely cut, ground, or powdered; is not for smoking; and is intended to be placed in the oral, but not the nasal, cavity.
(14) "Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, the state and its departments and institutions, political subdivision of the state of Washington, corporation, limited liability company, association, society, any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. The term excludes any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(15) "Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, train, or vending machine.
(16) "Retail outlet" means each place of business from which tobacco products are sold to consumers.
(17) "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers.
(18)(a) "Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person.
(b) The term "sale" includes a gift by a person engaged in the business of selling tobacco products, for advertising, promoting, or as a means of evading the provisions of this chapter.
(19)(a) "Taxable sales price" means:
(i) In the case of a taxpayer that is not affiliated with the manufacturer, distributor, or other person from whom the taxpayer purchased tobacco products, the actual price for which the taxpayer purchased the tobacco products;
(ii) In the case of a taxpayer that purchases tobacco products from an affiliated manufacturer, affiliated distributor, or other affiliated person, and that sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers, the actual price for which that taxpayer sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
(iii) In the case of a taxpayer that sells tobacco products only to affiliated distributors or affiliated retailers, the price, determined as nearly as possible according to the actual price, that other distributors sell similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
(iv) In the case of a taxpayer that is a manufacturer selling tobacco products directly to ultimate consumers, the actual price for which the taxpayer sells those tobacco products to ultimate consumers;
(v) In the case of a taxpayer that has acquired tobacco products under a sale as defined in subsection (18)(b) of this section, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same tobacco products or similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; or
(vi) In any case where (a)(i) through (v) of this subsection do not apply, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same tobacco products or similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers.
(b) For purposes of (a)(i) and (ii) of this subsection only, "person" includes both persons as defined in subsection (14) of this section and any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(c) The department may adopt rules regarding the determination of taxable sales price under this subsection.
(20) "Taxpayer" means a person liable for the tax imposed by this chapter.
(21) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, and any other product, regardless of form, that contains tobacco or nicotine, whether derived from tobacco or created synthetically, and is intended for human consumption or placement in the oral or nasal cavity or absorption into the human body by any other means, but does not include cigarettes as defined in RCW 82.24.010 or a drug, device, or combination product approved, as of December 31, 2024, for sale by the United States food and drug administration, as those terms are defined in the federal food, drug, and cosmetic act (21 U.S.C. Sec. 301 et seq.) as it exists on January 1, 2026.
(22) "Unaffiliated distributor" means a distributor that is not affiliated with the manufacturer, distributor, or other person from whom the distributor has purchased tobacco products.
(23) "Unaffiliated retailer" means a retailer that is not affiliated with the manufacturer, distributor, or other person from whom the retailer has purchased tobacco products.
[ 2025 c 422 s 301; 2020 c 139 s 31. Prior: 2010 1st sp.s. c 22 s 4; 2005 c 180 s 2; 2002 c 325 s 1; 1995 c 278 s 16; 1975 1st ex.s. c 278 s 70; 1961 c 15 s 82.26.010; prior: 1959 ex.s. c 5 s 11.]
Notes:
Effective date—2025 c 422 s 301: "Section 301 of this act takes effect January 1, 2026." [ 2025 c 422 s 404.]
Findings—Intent—Necessity of act—2025 c 422: See notes following RCW 82.04.050.
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2005 c 180: See note following RCW 82.26.105.
Effective date—2002 c 325: "This act takes effect July 1, 2002." [ 2002 c 325 s 6.]
Effective date—1995 c 278: See note following RCW 82.24.010.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Definitions.


title: RCW 82.26.020

text:
(1) There is levied and collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate:
(a) For cigars except little cigars, ninety-five percent of the taxable sales price of cigars, not to exceed sixty-five cents per cigar;
(b) For all tobacco products except those covered under separate provisions of this subsection, ninety-five percent of the taxable sales price. The tax imposed on a product under this subsection must be reduced by fifty percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(1), or by twenty-five percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(2). The tax reduction applies during the period the modified risk tobacco product order is in effect;
(c) For moist snuff, as established in this subsection (1)(c) and computed on the net weight listed by the manufacturer:
(i) On each single unit consumer-sized can or package whose net weight is one and two-tenths ounces or less, a rate per single unit that is equal to the greater of 2.526 dollars or eighty-three and one-half percent of the cigarette tax under chapter 82.24 RCW multiplied by twenty; or
(ii) On each single unit consumer-sized can or package whose net weight is more than one and two-tenths ounces, a proportionate tax at the rate established in (c)(i) of this subsection (1) on each ounce or fractional part of an ounce; and
(d) For little cigars, an amount per cigar equal to the cigarette tax under chapter 82.24 RCW.
(2) Taxes under this section must be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers, or (d) handles for sale any tobacco products that are within this state but upon which tax has not been imposed.
(3) The moneys collected under this section must be deposited into the state general fund.
[ 2019 c 445 s 404; 2010 1st sp.s. c 22 s 5; 2009 c 479 s 70; 2005 c 180 s 3; 2002 c 325 s 2; 1993 c 492 s 309; 1983 2nd ex.s. c 3 s 16; 1982 1st ex.s. c 35 s 9; 1975 1st ex.s. c 278 s 71; 1971 ex.s. c 299 s 77; 1965 ex.s. c 173 s 25; 1961 c 15 s 82.26.020. Prior: 1959 ex.s. c 5 s 12.]
Notes:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Application—2010 1st sp.s. c 22 s 5: "Section 5(1) (a), (b), and (d) of this act applies only with respect to tax liability incurred under chapter 82.26 RCW on or after May 1, 2010, for the sale, handling, or distribution of cigars, little cigars, and other tobacco products." [ 2010 1st sp.s. c 22 s 10.]
Application—2010 1st sp.s. c 22 s 5: "Section 5(1)(c), chapter 22, Laws of 2010 1st sp. sess. applies only with respect to tax liability incurred under chapter 82.26 RCW on or after October 1, 2010, for the sale, handling, or distribution of moist snuff." [ 2010 1st sp.s. c 22 s 11.]
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2009 c 479: See note following RCW 2.56.030.
Effective date—2005 c 180: See note following RCW 82.26.105.
Effective date—2002 c 325: See note following RCW 82.26.010.
Finding—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

catchline: Tax imposed—Deposited into the general fund.


title: RCW 82.26.027

text:
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1715.]
Notes:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

catchline: Tax preferences—Expiration dates.


title: RCW 82.26.030

text:
It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in RCW 82.26.010. It is the further intent and purpose of this chapter to impose the tax once, and only once, on all tobacco products for sale in this state, but nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under Title 82 RCW. It is the further intent and purpose of this chapter that the distributor who first possesses the tobacco product in this state is the distributor liable for the tax and that (1) for moist snuff the tax will be based on the net weight listed by the manufacturer and (2) in most other instances the tax will be based on the actual price that the distributor paid for the tobacco product, unless the distributor is affiliated with the seller.
[ 2010 1st sp.s. c 22 s 7; 2005 c 180 s 1; 2002 c 325 s 4; 1961 c 15 s 82.26.030. Prior: 1959 ex.s. c 5 s 13.]
Notes:
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2005 c 180: See note following RCW 82.26.105.
Effective date—2002 c 325: See note following RCW 82.26.010.

catchline: Legislative intent—Purpose.


title: RCW 82.26.040

text:
The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 1961 c 15 s 82.26.040. Prior: 1959 ex.s. c 5 s 14.]

catchline: When tax not applicable under laws of United States.


title: RCW 82.26.060

text:
(1) Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made.
(2) These records must show the names and addresses of purchasers, the inventory of all tobacco products, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 or 70.345 RCW are subject to suspension or revocation, by the department or board.
[ 2019 c 445 s 205; 2009 c 154 s 3; 2005 c 180 s 4; 1975 1st ex.s. c 278 s 73; 1961 c 15 s 82.26.060. Prior: 1959 ex.s. c 5 s 16.]
Notes:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Books and records to be preserved—Entry and inspection by department or board.


title: RCW 82.26.070

text:
Every person required to be licensed under this chapter who sells tobacco products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person shall preserve legible copies of all such invoices for five years from the date of sale.
[ 2005 c 180 s 7; 1961 c 15 s 82.26.070. Prior: 1959 ex.s. c 5 s 17.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Preservation of invoices of sales to other than ultimate consumer.


title: RCW 82.26.080

text:
(1) Every retailer must procure itemized invoices of all tobacco products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts.
(2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the tobacco products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 or 70.345 RCW are subject to suspension or revocation by the department.
[ 2019 c 445 s 206; 2005 c 180 s 5; 1975 1st ex.s. c 278 s 74; 1961 c 15 s 82.26.080. Prior: 1959 ex.s. c 5 s 18.]
Notes:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.


title: RCW 82.26.090

text:
Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the department of revenue for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products.
[ 1975 1st ex.s. c 278 s 75; 1961 c 15 s 82.26.090. Prior: 1959 ex.s. c 5 s 19.]
Notes:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.


title: RCW 82.26.100

text:
Every taxpayer shall report and make returns as provided in RCW 82.32.045.
[ 2005 c 180 s 8; 1983 c 3 s 218; 1961 c 15 s 82.26.100. Prior: 1959 ex.s. c 5 s 20.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Reports and returns.


title: RCW 82.26.105

text:
(1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting tobacco products for sale to any person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of tobacco products for sale in the possession of a specific common carrier as defined in RCW 81.80.010 doing business in this state, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband tobacco products.
(2) If a person neglects or refuses to produce and submit for inspection any book, record, or document as required by this section when requested to do so by the department, the board, or its agent, then the department or the board may seek an order in superior court compelling production of the books, records, or documents.
[ 2007 c 221 s 3; 2005 c 180 s 6.]
Notes:
Effective date—2005 c 180: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 180 s 25.]

catchline: Inspection of books, documents, or records of carriers.


title: RCW 82.26.110

text:
(1)(a) Where tobacco products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling tobacco products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(b) For purposes of this subsection, the following definitions apply:
(i) "Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of distributor under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
(ii) "Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of retailer under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
(iii) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
(2) Credit allowed under this section shall be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
[ 2007 c 221 s 4; 2005 c 180 s 9; 1975 1st ex.s. c 278 s 76; 1961 c 15 s 82.26.110. Prior: 1959 ex.s. c 5 s 21.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

catchline: When credit may be obtained for tax paid.


title: RCW 82.26.120

text:
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter.
[ 1963 ex.s. c 28 s 5.]
Notes:
Effective date—1963 ex.s. c 28: See note following RCW 82.04.030.

catchline: Administration.


title: RCW 82.26.121

text:
The department must appoint, as duly authorized agents, enforcement officers of the liquor and cannabis board to enforce provisions of this chapter. These officers are not considered employees of the department.
[ 2020 c 139 s 32; 1997 c 420 s 11.]

catchline: Enforcement—Appointment of officers of liquor and cannabis board.


title: RCW 82.26.130

text:
(1) The department must by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010(8)(d) and for those invoices required to be provided to retailers under RCW 82.26.070.
(2) If a retailer fails to keep invoices as required under chapter 82.32 RCW, the retailer is liable for the tax owed on any uninvoiced tobacco products but not penalties and interest, except as provided in subsection (3) of this section.
(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
[ 2020 c 139 s 33; 2002 c 325 s 5.]
Notes:
Effective date—2002 c 325: See note following RCW 82.26.010.


title: RCW 82.26.140

text:
(1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in this state under RCW 82.26.210, or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state tobacco products for sale.
(2) When transporting tobacco products for sale, the person shall have in his or her actual possession, or cause to have in the actual possession of those persons transporting such tobacco products on his or her behalf, invoices or delivery tickets for the tobacco products, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the tobacco products being transported.
(3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting tobacco products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband tobacco products.
[ 2005 c 180 s 10.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Transport of tobacco products—Requirements—Vehicle inspection.


title: RCW 82.26.150

text:
(1) The licenses issuable by the board under this chapter are as follows:
(a) A distributor's license; and
(b) A retailer's license.
(2) Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board may adopt rules regarding the regulation of the licenses. The board may refuse to issue any license under this chapter if the board has reasonable cause to believe that the applicant has willfully withheld information requested for the purpose of determining the eligibility of the applicant to receive a license, or if the board has reasonable cause to believe that information submitted in the application is false or misleading or is not made in good faith. In addition, for the purpose of reviewing an application for a distributor's license or retailer's license and for considering the denial, suspension, or revocation of any such license, the board may consider criminal conduct of the applicant, including an administrative violation history record with the board and a criminal history record information check within the previous five years, in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions, and the provisions of RCW 9.95.240 and chapter 9.96A RCW do not apply to such cases. The board may, in its discretion, issue or refuse to issue the distributor's license or retailer's license, subject to the provisions of RCW 82.26.220.
(3) No person may qualify for a distributor's license or a retailer's license under this section without first undergoing a criminal background check. The background check must be performed by the board and must disclose any criminal conduct within the previous five years in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions. If the applicant or licensee also has a license issued under chapter 66.24, 82.24, or 70.345 RCW, the background check done under the authority of chapter 66.24, 70.345, or 82.24 RCW satisfies the requirements of this section.
(4) Each license issued under this chapter expires on the business license expiration date. The license must be continued annually if the licensee has paid the required fee and complied with all the provisions of this chapter and the rules of the board adopted pursuant to this chapter.
(5) Each license and any other evidence of the license required under this chapter must be exhibited in each place of business for which it is issued and in the manner required for the display of a business license.
[ 2019 c 445 s 207; 2013 c 144 s 52; 2009 c 154 s 4; 2005 c 180 s 11.]
Notes:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Distributor's license, retailer's license—Application—Approval—Display.


title: RCW 82.26.160

text:
(1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars shall be required for each additional place of business.
(2) The fees imposed under subsection (1) of this section do not apply to any person applying for a distributor's license or for renewal of a distributor's license if the person has a valid wholesaler's license under RCW 82.24.510 for the place of business associated with the distributor's license application or license renewal application.
[ 2005 c 180 s 12.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Distributor's license—Application fees.


title: RCW 82.26.170

text:
(1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates.
(2) The fee imposed under subsection (1) of this section does not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application.
(3) A retailer applying for, or renewing, both a retailer's license under RCW 82.26.170 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.
[ 2016 sp.s. c 38 s 28; 2005 c 180 s 13.]
Notes:
Contingent effective date—2016 sp.s. c 38 ss 5-10 and 28: See note following RCW 70.345.020.
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Retailer's license—Application fee.


title: RCW 82.26.180

text:
The board shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information is not subject to the confidentiality provisions of RCW 82.32.330 and shall be disclosed to manufacturers, distributors, retailers, and the general public upon request.
[ 2009 c 154 s 5; 2005 c 180 s 15.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Board website listing distributors and retailers.


title: RCW 82.26.190

text:
(1)(a) No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license issued under this chapter. Any person who sells tobacco products to persons other than ultimate consumers or who meets the definition of distributor under RCW 82.26.010(8)(d) must obtain a distributor's license under this chapter. Any person who sells tobacco products to ultimate consumers must obtain a retailer's license under this chapter.
(b) A violation of this subsection (1) is punishable as a class C felony according to chapter 9A.20 RCW.
(2)(a) No person engaged in or conducting business as a distributor or retailer in this state may:
(i) Refuse to allow the department or the board, on demand, to make a full inspection of any place of business where any of the tobacco products taxed under this chapter are sold, stored, or handled, or otherwise hinder or prevent such inspection;
(ii) Make, use, or present or exhibit to the department or the board any invoice for any of the tobacco products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or
(iii) Fail to produce on demand of the department or the board all invoices of all the tobacco products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
(b) No person, other than a licensed distributor or retailer, may transport tobacco products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
(i) Notice of the transportation has been given as required under RCW 82.26.140;
(ii) The person transporting the tobacco products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of tobacco products being transported; and
(iii) The tobacco products are consigned to or purchased by a person in this state who is licensed under this chapter.
(c) A violation of this subsection (2) is a gross misdemeanor.
(3) Any person licensed under this chapter as a distributor, and any person licensed under this chapter as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured. A violation of this subsection (3) is a misdemeanor.
(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
[ 2020 c 139 s 34; 2009 c 154 s 6; 2005 c 180 s 16.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Distributors and retailers—Valid license required—Violations—Penalties.


title: RCW 82.26.200

text:
(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in RCW 82.26.010(14) and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
[ 2020 c 139 s 35; 2005 c 180 s 17.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Sales from distributors to retailers—Requirements.


title: RCW 82.26.210

text:
A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not authorized to distribute or sell tobacco products in this state unless the manufacturer that hired the representative has a valid distributor's license under this chapter and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's tobacco products.
[ 2009 c 154 s 7; 2005 c 180 s 14.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.


title: RCW 82.26.220

text:
(1) The board must enforce this chapter. The board may adopt, amend, and repeal rules necessary to enforce this chapter.
(2) The department may adopt, amend, and repeal rules necessary to administer this chapter. The board may revoke or suspend the distributor's or retailer's license of any distributor or retailer of tobacco products in the state upon sufficient cause showing a violation of this chapter or upon the failure of the licensee to comply with any of the rules adopted under it.
(3) A license may not be suspended or revoked except upon notice to the licensee and after a hearing as prescribed by the board. The board, upon finding that the licensee has failed to comply with any provision of this chapter or of any rule adopted under it, must, in the case of the first offense, suspend the license or licenses of the licensee for a period of not less than thirty consecutive business days, and in the case of a second or further offense, suspend the license or licenses for a period of not less than ninety consecutive business days but not more than twelve months, and in the event the board finds the licensee has been guilty of willful and persistent violations, it may revoke the license or licenses.
(4) Any licenses issued under chapter 82.24 or 70.345 RCW to a person whose license or licenses have been suspended or revoked under this section must also be suspended or revoked during the period of suspension or revocation under this section.
(5) Any person whose license or licenses have been revoked under this section may reapply to the board at the expiration of one year of the license or licenses. The license or licenses may be approved by the board if it appears to the satisfaction of the board that the licensee will comply with the provisions of this chapter and the rules adopted under it.
(6) A person whose license has been suspended or revoked may not sell tobacco products, vapor products, or cigarettes or permit tobacco products, vapor products, or cigarettes to be sold during the period of suspension or revocation on the premises occupied by the person or upon other premises controlled by the person or others or in any other manner or form.
(7) Any determination and order by the board, and any order of suspension or revocation by the board of the license or licenses issued under this chapter, or refusal to reinstate a license or licenses after revocation is reviewable by an appeal to the superior court of Thurston county. The superior court must review the order or ruling of the board and may hear the matter de novo, having due regard to the provisions of this chapter and the duties imposed upon the board.
(8) If the board makes an initial decision to deny a license or renewal, or suspend or revoke a license, the applicant may request a hearing subject to the applicable provisions under Title 34 RCW.
[ 2019 c 445 s 208; 2015 c 86 s 308; 2009 c 154 s 8; 2005 c 180 s 18.]
Notes:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Enforcement, administration of chapter—License suspension, revocation.


title: RCW 82.26.230

text:
(1) Any tobacco products in the possession of a person selling tobacco products in this state acting as a distributor or retailer and who is not licensed as required under RCW 82.26.190, or a person who is selling tobacco products in violation of RCW 82.26.220(6), may be seized without a warrant by any agent of the department, agent of the board, or law enforcement officer of this state. Any tobacco products seized under this subsection shall be deemed forfeited.
(2) Any tobacco products in the possession of a person who is not a licensed distributor or retailer and who transports tobacco products for sale without having provided notice to the board required under RCW 82.26.140, or without invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of tobacco products being transported may be seized and are subject to forfeiture.
(3) All conveyances, including aircraft, vehicles, or vessels that are used, or intended for use to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of tobacco products under subsection (2) of this section, may be seized and are subject to forfeiture except:
(a) A conveyance used by any person as a common or contract carrier having in actual possession invoices or delivery tickets showing the true name and address of the consignor or seller, the true name of the consignee or purchaser, and the quantity and brands of the tobacco products transported, unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to a violation of this chapter;
(b) A conveyance subject to forfeiture under this section by reason of any act or omission of which the owner establishes to have been committed or omitted without his or her knowledge or consent; or
(c) A conveyance encumbered by a bona fide security interest if the secured party neither had knowledge of nor consented to the act or omission.
(4) Property subject to forfeiture under subsections (2) and (3) of this section may be seized by any agent of the department, the board, or law enforcement officer of this state upon process issued by any superior court or district court having jurisdiction over the property. Seizure without process may be made if:
(a) The seizure is incident to an arrest or a search warrant or an inspection under an administrative inspection warrant; or
(b) The department, board, or law enforcement officer has probable cause to believe that the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.
(5) This section shall not be construed to require the seizure of tobacco products if the department's agent, board's agent, or law enforcement officer reasonably believes that the tobacco products are possessed for personal consumption by the person in possession of the tobacco products.
(6) Any tobacco products seized by a law enforcement officer shall be turned over to the board as soon as practicable.
[ 2005 c 180 s 20.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.


title: RCW 82.26.240

text:
(1) In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135.
(2) When tobacco products are forfeited under this chapter, the department or board may:
(a) Retain the property for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States; or
(b) Sell the tobacco products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board shall require the purchaser to pay the proper amount of any tax due. The proceeds of the sale shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money shall be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
[ 2005 c 180 s 21.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Seizure and forfeiture of property—Department and board requirements.


title: RCW 82.26.250

text:
When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the tobacco products and hold them until disposed of by law.
[ 2005 c 180 s 22.]
Notes:
Effective date—2005 c 180: See note following RCW 82.26.105.

catchline: Enforcement—Search warrants.


title: RCW 82.26.260

text:
(1)(a) Within one year following the date on which the requirement for a tobacco product code is effective, payment of, or exemption from, the tax imposed in RCW 82.26.020 must be verifiable on each single-unit consumer-sized can or package of moist snuff, as provided in (b) of this subsection.
(b) Within thirty days following the date on which notice of proposed rule making to require a tobacco product code is published in the federal register, the department must commence to develop a method for using a tobacco product code to verify payment of, or exemption from, the tax imposed in RCW 82.26.020; to develop and implement a pilot project to test the method; and to develop a plan for adoption of rules to implement the method. The department must report to the legislature on its progress annually by December 1st through the year following the year in which the method is implemented.
(2) If notice of proposed rule making to require a tobacco product code is not published in the federal register by July 1, 2011, the department must determine and recommend to the legislature by November 1, 2014, a method to verify payment of, or exemption from, the tax imposed in RCW 82.26.020, by means of stamping, use of manufacturers' digitally readable product identifiers, or any other method, and must complete and present to the legislature a study of compliance with the tax imposed in RCW 82.26.020, the effect of noncompliance on state revenue, and the effect of adopting a method to verify payment of, or exemption from, the tax.
(3) For purposes of this section, "tobacco product code" means a code that is required on the label of a tobacco product for purposes of tracking or tracing the product through the distribution system under final regulations adopted by the secretary of the United States department of health and human services.
[ 2010 1st sp.s. c 22 s 6.]
Notes:
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.

catchline: Tobacco product code—Tax payment and exemption verification.


title: RCW 82.27.010

text:
As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise.
(1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating within the territorial and adjacent waters of Washington and salmon originating from within the territorial and adjacent waters of Oregon, Washington, and British Columbia, and all troll-caught Chinook salmon originating from within the territorial and adjacent waters of southeast Alaska. As used in this subsection, "adjacent" waters of Oregon, Washington, and Alaska are those comprising the United States fish conservation zone; "adjacent" waters of British Columbia are those comprising the Canadian two hundred mile exclusive economic zone; and "southeast Alaska" means that portion of Alaska south and east of Cape Suckling to the Canadian border. For purposes of this chapter, point of origination is established by a document which identifies the product and state or province in which it originates, including, but not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.
(2) "Commercial" means related to or connected with buying, selling, bartering, or processing.
(3) "Possession" means the control of enhanced food fish by the owner and includes both actual and constructive possession. Constructive possession occurs when the person has legal ownership but not actual possession of the enhanced food fish.
(4) "Anadromous game fish" means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes by-products and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise.
(5) "Landed" means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom.
[ 1995 c 372 s 4; 1985 c 413 s 1. Prior: 1983 1st ex.s. c 46 s 180; 1983 c 284 s 5; 1980 c 98 s 1.]
Notes:
Findings—Intent—1983 c 284: See note following RCW 82.27.020.

catchline: Definitions.


title: RCW 82.27.020

text:
(1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter. The tax is levied upon and shall be collected from the owner of the enhanced food fish whose possession constitutes the taxable event. The taxable event is the first possession in Washington by an owner after the enhanced food fish has been landed. Processing and handling of enhanced food fish by a person who is not the owner is not a taxable event to the processor or handler.
(2) A person in possession of enhanced food fish and liable to this tax may deduct from the price paid to the person from which the enhanced food fish (except oysters) are purchased an amount equal to a tax at one-half the rate levied in this section upon these products.
(3) The measure of the tax is the value of the enhanced food fish at the point of landing.
(4) The tax shall be equal to the measure of the tax multiplied by the rates for enhanced food fish as follows:
(a) Puget Sound Chinook, coho, and chum salmon and anadromous game fish: Five and twenty-five one-hundredths percent;
(b) Ocean waters, Columbia river, Willapa Bay, and Grays Harbor Chinook, coho, and chum salmon and anadromous game fish: Six and twenty-five one-hundredths percent;
(c) Pink and sockeye salmon: Three and fifteen one-hundredths percent;
(d) Other food fish and shellfish, except oysters, sea urchins, and sea cucumbers: Two and one-tenth percent;
(e) Oysters: Eight one-hundredths of one percent;
(f) Sea urchins: Two and one-tenth percent; and
(g) Sea cucumbers: Two and one-tenth percent.
(5) An additional tax is imposed equal to the rate specified in RCW 82.02.030 multiplied by the tax payable under subsection (4) of this section.
[ 2017 3rd sp.s. c 8 s 53; 2010 c 193 s 16; 2005 c 110 s 3; 2001 c 320 s 9; 1999 c 126 s 3; 1993 sp.s. c 17 s 12; 1985 c 413 s 2; 1983 2nd ex.s. c 3 s 17; 1983 c 284 s 6; 1982 1st ex.s. c 35 s 10; 1980 c 98 s 2.]
Notes:
Finding—Intent—Effective date—2017 3rd sp.s. c 8: See notes following RCW 77.08.010.
Effective date—2001 c 320: See note following RCW 11.02.005.
Effective date—1999 c 126 s 3: "Section 3 of this act takes effect January 1, 2000." [ 1999 c 126 s 5.]
Finding—Contingent effective date—Severability—1993 sp.s. c 17: See notes following RCW 77.32.520.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Findings—Intent—1983 c 284: "The legislature finds that there are commercial fish buyers benefiting financially from the propagation of game fish in the state. The legislature recognizes that license fees obtained from sports fishermen support the majority of the production of these game fish. The legislature finds that commercial operations which benefit from the commercial harvest of these fish should pay a tax to assist in the funding of these facilities. However, the intent of the legislature is not to support the commercial harvest of steelhead and other game fish." [ 1983 c 284 s 8.]
Severability—Effective dates—1982 1st ex.s. c 35: See notes following RCW 82.08.020.

catchline: Excise tax imposed—Deduction—Measure of tax—Rates—Additional tax imposed.


title: RCW 82.27.025

text:
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1716.]
Notes:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

catchline: Tax preferences—Expiration dates.


title: RCW 82.27.030

text:
The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfish which are raised from eggs, fry, or larvae and which are under the physical control of the grower at all times until being sold or harvested; and (3) food fish, shellfish, anadromous game fish, and by-products or parts of food fish shipped from outside the state which enter the state, except as provided in RCW 82.27.010, provided the taxpayer must have documentation showing shipping origination of fish exempt under this subsection to qualify for exemption. Such documentation includes, but is not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.
[ 1995 2nd sp.s. c 7 s 1; 1985 c 413 s 3; 1980 c 98 s 3.]
Notes:
Effective date—1995 2nd sp.s. c 7: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 7 s 2.]

catchline: Exemptions.


title: RCW 82.27.040

text:
A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must have documentation showing a tax was paid in another jurisdiction.
[ 1985 c 413 s 4; 1980 c 98 s 4.]

catchline: Credit for taxes paid to another taxing authority.


title: RCW 82.27.050

text:
All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect with respect to taxes imposed under this chapter.
[ 1980 c 98 s 5.]

catchline: Application of excise taxes' administrative provisions and definitions.


title: RCW 82.27.070

text:
All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the following:
(1) The excise tax on anadromous game fish is deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).
(2) The excise tax on ocean waters, Columbia river, Willapa Bay, and Grays Harbor chinook, coho, and chum salmon is deposited as follows:
(a) The equivalent of five and twenty-five one-hundredths percent shall be deposited in the state general fund.
(b) The equivalent of one percent shall be deposited in the fish, wildlife, and conservation account created in RCW 77.12.170(3).
[ 2020 c 148 s 28; 2017 3rd sp.s. c 8 s 54; 2010 c 193 s 17; 2005 c 110 s 4; 2003 c 39 s 46; 1999 c 126 s 4; 1988 c 36 s 61; 1983 c 284 s 7; 1980 c 98 s 7.]
Notes:
Intent—Effective date—2020 c 148: See notes following RCW 77.12.170.
Finding—Intent—Effective date—2017 3rd sp.s. c 8: See notes following RCW 77.08.010.
Findings—Intent—1983 c 284: See note following RCW 82.27.020.

catchline: Deposit of taxes.


title: RCW 82.27.900

text:
This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure that this act is implemented on its effective date.
[ 1980 c 98 s 11.]

catchline: Effective date—Implementation—1980 c 98.


title: RCW 82.29A.010

text:
(1)(a) The legislature hereby recognizes that properties of the state of Washington, counties, school districts, and other municipal corporations are exempted by Article 7, section 1 of the state Constitution from property tax obligations, but that private lessees of such public properties receive substantial benefits from governmental services provided by units of government.
(b) The legislature further recognizes that a uniform method of taxation should apply to such leasehold interests in publicly owned property.
(c) The legislature finds that lessees of publicly owned property or community centers are entitled to those same governmental services and does hereby provide for a leasehold excise tax to fairly compensate governmental units for services rendered to such lessees of publicly owned property or community centers. For the purposes of this subsection, "community center" has the same meaning as provided in RCW 84.36.010.
(d) The legislature also finds that eliminating the property tax on property owned exclusively by federally recognized Indian tribes within the state requires that the leasehold excise tax also be applied to leasehold interests on tribally owned property.
(2) The legislature further finds that experience gained by lessors, lessees, and the department of revenue since enactment of the leasehold excise tax under this chapter has shed light on areas in the leasehold excise statutes that need explanation and clarification. The purpose of chapter 220, Laws of 1999 is to make those changes.
[ 2014 c 207 s 2; 2010 c 281 s 2; 1999 c 220 s 1; 1975-'76 2nd ex.s. c 61 s 1.]
Notes:
Application—2014 c 207: See note following RCW 84.36.010.
Application—2010 c 281: See note following RCW 84.36.010.

catchline: Legislative findings and recognition.