Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.24.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Board" means the liquor and cannabis board.(2) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective…
RCW 82.24.020 Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
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(1) There is levied and collected as provided in this chapter , a tax upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to 12.125 cents per cigarette.(2) Wholesalers subject to the payment of this tax may, if they wish, a…
RCW 82.24.026 Additional tax imposed—Where deposited.
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In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed a tax in an amount equal to three cents per cigarette.Beginning July 1, 2010, the revenue collected under this section …
RCW 82.24.029 Tax preferences—Expiration dates.
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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 1714.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.24.030 Stamps.
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(1) In order to enforce collection of the tax hereby levied, the department of revenue must design and have printed stamps of such size and denominations as may be determined by the department. The stamps must be affixed on the smallest container or package that will be handled, …
RCW 82.24.035 Circumstances when no stamp may be affixed—Violation of consumer protection act.
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(1) No stamp may be affixed to, or made upon, any container or package of cigarettes if:(a) The container or package differs in any respect with the requirements of the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) for the placement of labels, warni…
RCW 82.24.040 Duty of wholesaler.
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(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes.(2) No wholesaler in this state may possess within this state unstamped cigarettes except that:(a) Every wholesaler in the state who is licensed u…
RCW 82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
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(1) No retailer in this state may possess unstamped cigarettes within this state unless the person is also a wholesaler in possession of the cigarettes in accordance with RCW 82.24.040.(2) A retailer may obtain cigarettes only from a wholesaler subject to the provisions of this c…
RCW 82.24.060 Stamps—How affixed.
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(1) Except as otherwise provided in this chapter, stamps must be affixed in such manner that they cannot be removed from the package or container without being mutilated or destroyed, which stamps so affixed are evidence of the tax imposed.(2) In the case of cigarettes contained …
RCW 82.24.080 Legislative intent—Taxable event—Tax liability.
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(1) It is the intent and purpose of this chapter to levy a tax on all of the articles taxed under this chapter, sold, used, consumed, handled, possessed, or distributed within this state and to collect the tax from the person who first sells, uses, consumes, handles, possesses (e…
RCW 82.24.090 Records—Preservation—Reports.
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(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and…
RCW 82.24.100 Forgery or counterfeiting of stamps—Penalty.
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To forge or counterfeit any stamp of the kind herein provided is a felony.[ 1961 c 15 s 82.24.100. Prior: 1935 c 180 s 85; RRS s 8370-85.]
RCW 82.24.110 Other offenses—Penalties.
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(1) Each of the following acts is a gross misdemeanor and punishable as such:(a) To sell, except as a licensed wholesaler engaged in interstate commerce as to the article being taxed herein, without the stamp first being affixed;(b) To sell in Washington as a wholesaler to a reta…
RCW 82.24.120 Violations—Penalties and interest.
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(1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority of this section, is found to have failed to affix the stamps required, or to have them affixed as provided in this section, or to pay any tax due under t…
RCW 82.24.130 Seizure and forfeiture.
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(1) The following are subject to seizure and forfeiture:(a) Subject to RCW 82.24.250, any articles taxed in this chapter that are found at any point within this state, which articles are held, owned, or possessed by any person, and that do not have the stamps affixed to the packa…
RCW 82.24.135 Forfeiture procedure.
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In all cases of seizure of any property made subject to forfeiture under this chapter the department or the board shall proceed as follows:(1) Forfeiture shall be deemed to have commenced by the seizure. Notice of seizure shall be given to the department or the board immediately …
RCW 82.24.145 Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
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When property is forfeited under this chapter the department may:(1) Retain the property or any part thereof 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…
RCW 82.24.180 Seized property may be returned—Penalty, interest.
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(1) The department of revenue may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions thereof.(2) When any property is returned under this section, the department may return such goods to the parti…
RCW 82.24.190 Search and seizure.
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When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter or regulations issued under authority hereof, it may make affidavit of…
RCW 82.24.210 Redemption of stamps.
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The department of revenue may promulgate rules and regulations providing for the refund to dealers for the cost of stamps affixed to articles taxed herein, which by reason of damage become unfit for sale and are destroyed by the dealer or returned to the manufacturer or jobber. I…
RCW 82.24.230 Administration.
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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, except the following sections: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.100, and 82.32.270, except as noted otherwise i…
RCW 82.24.250 Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
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(1) No person other than: (a) A licensed wholesaler in the wholesaler'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 cigarettes not having the stamps affixe…
RCW 82.24.260 Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
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(1) Other than:(a) A wholesaler required to be licensed under this chapter;(b) A federal instrumentality with respect to sales to authorized military personnel; or(c) An Indian tribal organization with respect to sales to enrolled members of the tribe,a person who is in lawful po…
RCW 82.24.280 Liability from tax increase—Interest and penalties on unpaid tax—Administration.
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(1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the department, on or before the last day of the month in which the increase becomes effective.(2) If not paid by the due date, interes…
RCW 82.24.290 Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
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The taxes imposed by this chapter do not apply to the sale of cigarettes to:(1) United States army, navy, air force, marine corps, or coast guard exchanges and commissaries and navy or coast guard ships' stores;(2) The United States veterans' administration; or(3) Any authorized …
RCW 82.24.295 Exceptions—Sales by Indian retailer under cigarette tax contract.
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(1) The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455.(2) Effective July 1, 2002, wholesalers and…
RCW 82.24.300 Exceptions—Puyallup Tribe of Indians.
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The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax agreement under RCW 43.06.465.[ 2005 c 11 s 5.]Notes:Findings—Intent—Explanatory …
RCW 82.24.302 Exceptions—Sales by tribal retailers—Yakama Nation.
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The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by a tribal retailer during the effective period of a cigarette tax agreement under RCW 43.06.466.[ 2008 c 228 s 2.]Notes:Authorization for agreement—…
RCW 82.24.500 Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
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No person may engage in or conduct the business of purchasing, selling, consigning, or distributing cigarettes in this state without a license under this chapter, or providing consumers with access to a commercial cigarette-making machine without a license under this chapter. A v…
RCW 82.24.510 Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.
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(1) The licenses issuable under this chapter are as follows:(a) A wholesaler's license.(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 must adopt rules regarding the regulation of the …
RCW 82.24.520 Wholesaler's license—Fee—Display of license—Bond.
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A fee of six hundred fifty dollars must accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license with a license fee o…
RCW 82.24.530 Retailer's license—Vending machines—Cigarette-making machines.
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(1) A fee of one hundred seventy-five dollars must accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. A fee of thirty additional dollars for each vending machine m…
RCW 82.24.540 Licensee to operate within scope of license—Penalty.
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Any person licensed only as a wholesaler, or as a retail dealer, shall not operate in any other capacity unless the additional appropriate license or licenses are first secured. A violation of this section is a misdemeanor.[ 1986 c 321 s 8.]Notes:Policy—Intent—Savings—Effective d…
RCW 82.24.550 Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.
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(1) The board must enforce the provisions of this chapter. The board may adopt, amend, and repeal rules necessary to enforce the provisions of this chapter.(2) The department may adopt, amend, and repeal rules necessary to administer the provisions of this chapter. The board may …
RCW 82.24.551 Enforcement—Appointment of officers of liquor and cannabis board.
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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 30; 1997 c 420 s 10.]
RCW 82.24.552 Enforcement—Administration—Inspection of books and records.
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(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 cigarettes for sale to any pe…
RCW 82.24.560 Fees and penalties credited to general fund.
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Except as specified in RCW 70.155.120, all fees and penalties received or collected by the department of revenue pursuant to this chapter shall be paid to the state treasurer, to be credited to the general fund.[ 1993 c 507 s 18; 1986 c 321 s 10.]Notes:Finding—1993 c 507: See RCW…
RCW 82.24.570 Counterfeit cigarette offenses—Penalties.
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(1) It is unlawful for any person to knowingly manufacture, sell, or possess counterfeit cigarettes. A cigarette is "counterfeit" if:(a) The cigarette or its packaging bears any reproduction or copy of a trademark, service mark, trade name, label, term, design, or work adopted or…
RCW 82.24.900 Construction—1961 c 15.
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The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.[ 1961 c 15 s 82.24.900. Prior: 1935 c 180 s 94; RRS s 8370-94.]