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115 chapters · 1,503 sections in this title.
RCW 19.430.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Concession fee" means payment of a monetary fee by a duty-free sales enterprise to Washington state in relation to the sale of merchandise from a duty-free sales ente…
RCW 19.430.020 Duty-free sales enterprises—Concession fees levied.
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(1) Upon every duty-free sales enterprise operating in Washington, there is levied and collected a concession fee in an amount equal to the gross proceeds of sales of merchandise by the duty-free sales enterprise, multiplied by the rate of 0.10. (2) The concession fee in this sec…
RCW 19.430.030 Rule making.
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The department may adopt rules to implement this chapter. [ 2025 c 406 s 6.] Notes: Findings—Intent—Effective date—2025 c 406: See notes following RCW 19.430.010.
