61 chapters · 1,445 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-sev…
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…