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PRIA provides educational policy intelligence and is not a source of investment, legal, or financial advice. Content is for informational purposes only.

Washington Statutes, Title 82

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Washington/Statutes

← All Washington coverage

Title 82, EXCISE TAXES

61 chapters · 1,445 sections in this title.

All chapters in Title 821,445 Ch 82.04, Business and occupation tax.223 Ch 82.08, Retail sales tax.182 Ch 82.12, Use tax.152 Ch 82.32, General administrative provisions.121 Ch 82.14, Local retail sales and use taxes.61 Ch 82.38, Fuel tax act.52 Ch 82.16, Public utility tax.41 Ch 82.24, Tax on cigarettes.39 Ch 82.42, Aircraft fuel tax.30 Ch 82.26, Tax on tobacco products.28 Ch 82.29A, Leasehold excise tax.24 Ch 82.25, Tax on vapor products.23 Ch 82.45, Excise tax on real estate sales.23 Ch 82.03, Board of tax appeals.20

1,445 sections·Filtered byTitle 82✕

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 authoriz…
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 an…
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—Explanato…
RCW 82.24.302 Exceptions—Sales by tribal retailers—Yakama Nation.
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Showing 801–850 of 1,445

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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 agreeme…

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 t…

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—Effectiv…

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 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 o…

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.]

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…

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 performanc…

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 …

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 p…

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 ex…

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 li…

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 n…

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 o…

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.]

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 char…

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; (…

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 legibl…

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 …