Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.26.010 Definitions.
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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 charg…
RCW 82.26.020 Tax imposed—Deposited into the general fund.
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(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)…
RCW 82.26.027 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 1715.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.26.030 Legislative intent—Purpose.
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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 impo…
RCW 82.26.040 When tax not applicable under laws of United States.
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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.]
RCW 82.26.060 Books and records to be preserved—Entry and inspection by department or board.
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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 tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transpor…
RCW 82.26.070 Preservation of invoices of sales to other than ultimate consumer.
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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. …
RCW 82.26.080 Retailer invoices—Requirements—Inspection.
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(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…
RCW 82.26.090 Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
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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, th…
RCW 82.26.100 Reports and returns.
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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.
RCW 82.26.105 Inspection of books, documents, or records of carriers.
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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 tobacco products for sale to …
RCW 82.26.110 When credit may be obtained for tax paid.
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(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 …
RCW 82.26.120 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.[ 1963 ex.s. c 28 s 5.]Notes:Effective date—1963 ex.s. c 28: See note following RCW 82.04.030.
RCW 82.26.121 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 32; 1997 c 420 s 11.]
RCW 82.26.130 Invoices—Nonpayment—Penalties and interest.
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(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…
RCW 82.26.140 Transport of tobacco products—Requirements—Vehicle inspection.
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(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…
RCW 82.26.150 Distributor's license, retailer's license—Application—Approval—Display.
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(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 r…
RCW 82.26.160 Distributor's license—Application fees.
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(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 …
RCW 82.26.170 Retailer's license—Application fee.
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(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…
RCW 82.26.180 Board website listing distributors and retailers.
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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.…
RCW 82.26.190 Distributors and retailers—Valid license required—Violations—Penalties.
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(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…
RCW 82.26.200 Sales from distributors to retailers—Requirements.
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(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 t…
RCW 82.26.210 Manufacturer's representatives—Requirements.
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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…
RCW 82.26.220 Enforcement, administration of chapter—License suspension, revocation.
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(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 lice…
RCW 82.26.230 Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
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(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 w…
RCW 82.26.240 Seizure and forfeiture of property—Department and board requirements.
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(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 fo…
RCW 82.26.250 Enforcement—Search warrants.
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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…
RCW 82.26.260 Tobacco product code—Tax payment and exemption verification.
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(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 t…