Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.25.005 Definitions.
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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 …
RCW 82.25.010 Tax imposed—Time of collection—Deposits.
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(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-seve…
RCW 82.25.015 Foundational public health services account.
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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…
RCW 82.25.020 Intent—Purpose.
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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. Nothi…
RCW 82.25.025 Federal law preemption.
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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 s…
RCW 82.25.030 Recordkeeping requirements.
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(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 transporte…
RCW 82.25.035 Itemized invoice requirement when sold to person other than ultimate consumer.
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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 price…
RCW 82.25.040 Itemized invoice requirement—Retailers.
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(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 i…
RCW 82.25.050 Chapter 82.32 RCW application.
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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 perf…
RCW 82.25.055 Enforcement officers.
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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 exemp…
RCW 82.25.060 Invoice requirements—Rules—Liability.
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(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 lia…
RCW 82.25.065 Transporting vapor products for sale—Notice.
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(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;…
RCW 82.25.070 Recordkeeping by the board.
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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 offi…
RCW 82.25.075 Distributors and retailers—Invoices—Transportation—Additional licenses.
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(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 na…
RCW 82.25.080 Distributor and retailer license requirements.
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(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 produc…
RCW 82.25.085 Manufacturer's representatives.
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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. …
RCW 82.25.090 License and notice requirement violations—Seizure and forfeiture.
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(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 wi…
RCW 82.25.095 Seizure and forfeiture procedures.
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(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 off…
RCW 82.25.100 Violations of chapter—Affidavit—Search warrants.
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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 t…
RCW 82.25.105 Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.
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(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 manu…
RCW 82.25.110 Preexisting inventories.
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(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 Oc…
RCW 82.25.900 Conflict with federal requirements—2019 c 445.
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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 dire…
RCW 82.25.901 Effective date—2019 c 445.
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This act takes effect October 1, 2019.[ 2019 c 445 s 409.]