reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.075 - Distributors and retailers—Invoices—Transportation—Additional licenses.

RCW 82.25.075
Distributors and retailers—Invoices—Transportation—Additional licenses.
(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 nature or quantity of the goods invoiced; or
(b) Fail to produce on demand of the department or the board all invoices of all the vapor products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
(2)(a) No person, other than a licensed distributor, retailer or delivery sales licensee, or manufacturer's representative, may transport vapor products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
(i) Notice of the transportation has been given as required under RCW 82.25.065;
(ii) The person transporting the vapor products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of vapor products being transported; and
(iii) The vapor products are consigned to or purchased by a person in this state who is licensed under chapter 70.345 RCW.
(b) A violation of this subsection (2) is a gross misdemeanor.
(3) Any person licensed under chapter 70.345 RCW as a distributor, and any person licensed under chapter 70.345 RCW as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured, except as otherwise provided by law. A violation of this subsection (3) is a misdemeanor.
(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
(5) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.
[ 2019 c 445 § 115.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.080 - Distributor and retailer license requirements.

RCW 82.25.080
Distributor and retailer license requirements.
(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 products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under chapter 70.345 RCW may sell vapor products to retailers located in Washington only if the retailer has a current retailer's license under chapter 70.345 RCW.
[ 2019 c 445 § 116.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.085 - Manufacturer's representatives.

RCW 82.25.085
Manufacturer's representatives.
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. A manufacturer's representative is not authorized to distribute or sell vapor products in this state unless the manufacturer that hired the representative has a valid distributor's license under chapter 70.345 RCW and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's vapor products.
[ 2019 c 445 § 117.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.095 - Seizure and forfeiture procedures.

RCW 82.25.095
Seizure and forfeiture procedures.
(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 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 of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States; or
(b) Sell the vapor products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board must require the purchaser to pay the proper amount of any tax due. The proceeds of the sale must be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money must be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
[ 2019 c 445 § 119.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.100 - Violations of chapter—Affidavit—Search warrants.

RCW 82.25.100
Violations of chapter—Affidavit—Search warrants.
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 to be searched, before any judge of any court in this state, and the judge must issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the vapor products and hold them until disposed of by law.
[ 2019 c 445 § 120.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.105 - Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.

RCW 82.25.105
Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.
(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 manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(b) For purposes of this subsection (1), the following definitions apply:
(i) "Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of "distributor" under RCW 82.25.005, if federally recognized Indian tribes and tribal entities were not excluded from the definition of "person" in RCW 82.25.005.
(ii) "Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of "retailer" under RCW 82.25.005, if federally recognized Indian tribes and tribal entities were not excluded from the definition of "person" in RCW 82.25.005.
(iii) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
(2) Credit allowed under this section must be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
[ 2019 c 445 § 121.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.110 - Preexisting inventories.

RCW 82.25.110
Preexisting inventories.
(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 October 31, 2019, and the tax due on such preexisting inventories must be paid on or before January 31, 2020.
(2) Reports under subsection (1) of this section not filed with the department by October 31, 2019, are subject to a late filing penalty equal to the greater of two hundred fifty dollars or ten percent of the tax due under RCW 82.25.010 on the taxpayer's preexisting inventories.
(3) The department must notify the taxpayer of the amount of tax due under RCW 82.25.010 on preexisting inventories, which is subject to applicable penalties under RCW 82.32.090 (2) through (7) if unpaid after January 31, 2020. Amounts due in accordance with this section are not considered to be substantially underpaid for the purposes of RCW 82.32.090(2).
(4) Interest, at the rate provided in RCW 82.32.050(2), must be computed daily beginning February 1, 2020, on any remaining tax due under RCW 82.25.010 on preexisting inventories until paid.
(5) A retailer required to comply with subsection (1) of this section is not required to obtain a distributor license as otherwise required under chapter 70.345 RCW as long as the retailer:
(a) Does not sell vapor products other than to ultimate consumers; and
(b) Does not meet the definition of "distributor" in RCW 82.25.005 other than with respect to the sale of that retailer's preexisting inventory of vapor products.
(6) Taxes may not be collected under RCW 82.25.010 from consumers with respect to any vapor products acquired before October 1, 2019.
(7) For purposes of this section, "preexisting inventory" means an inventory of vapor products located in this state as of the moment that RCW 82.25.010 takes effect and held by a distributor for sale, handling, or distribution in this state.
[ 2019 c 445 § 122.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.900 - Conflict with federal requirements—2019 c 445.

RCW 82.25.900
Conflict with federal requirements—2019 c 445.
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 directly affected, and this finding does not affect the operation of the remainder of this act in its application to the agencies concerned. Rules adopted under this act must meet federal requirements that are a necessary condition to the receipt of federal funds by the state.
[ 2019 c 445 § 407.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.901 - Effective date—2019 c 445.

RCW 82.25.901
Effective date—2019 c 445.
This act takes effect October 1, 2019.
[ 2019 c 445 § 409.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.027 - Tax preferences—Expiration dates.

RCW 82.26.027
Tax preferences—Expiration dates.
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 § 1715.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.030 - Legislative intent—Purpose.

RCW 82.26.030
Legislative intent—Purpose.
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 impose the tax once, and only once, on all tobacco products for sale in this state, but nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under Title 82 RCW. It is the further intent and purpose of this chapter that the distributor who first possesses the tobacco product in this state is the distributor liable for the tax and that (1) for moist snuff the tax will be based on the net weight listed by the manufacturer and (2) in most other instances the tax will be based on the actual price that the distributor paid for the tobacco product, unless the distributor is affiliated with the seller.
[ 2010 1st sp.s. c 22 § 7; 2005 c 180 § 1; 2002 c 325 § 4; 1961 c 15 § 82.26.030. Prior: 1959 ex.s. c 5 § 13.]
NOTES:
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2005 c 180: See note following RCW 82.26.105.
Effective date—2002 c 325: See note following RCW 82.26.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.040 - When tax not applicable under laws of United States.

RCW 82.26.040
When tax not applicable under laws of United States.
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 § 82.26.040. Prior: 1959 ex.s. c 5 § 14.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.060 - Books and records to be preserved—Entry and inspection by department or board.

RCW 82.26.060
Books and records to be preserved—Entry and inspection by department or board.
(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 transported to retailers in this state, and of all sales of tobacco products made.
(2) These records must show the names and addresses of purchasers, the inventory of all tobacco products, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 or 70.345 RCW are subject to suspension or revocation, by the department or board.
[ 2019 c 445 § 205; 2009 c 154 § 3; 2005 c 180 § 4; 1975 1st ex.s. c 278 § 73; 1961 c 15 § 82.26.060. Prior: 1959 ex.s. c 5 § 16.]
NOTES:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.070 - Preservation of invoices of sales to other than ultimate consumer.

RCW 82.26.070
Preservation of invoices of sales to other than ultimate consumer.
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. The person shall preserve legible copies of all such invoices for five years from the date of sale.
[ 2005 c 180 § 7; 1961 c 15 § 82.26.070. Prior: 1959 ex.s. c 5 § 17.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.080 - Retailer invoices—Requirements—Inspection.

RCW 82.26.080
Retailer invoices—Requirements—Inspection.
(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 invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase.
(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the tobacco products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 or 70.345 RCW are subject to suspension or revocation by the department.
[ 2019 c 445 § 206; 2005 c 180 § 5; 1975 1st ex.s. c 278 § 74; 1961 c 15 § 82.26.080. Prior: 1959 ex.s. c 5 § 18.]
NOTES:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.090 - Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.

RCW 82.26.090
Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
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, the quantity of tobacco products delivered, and such other information as the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products.
[ 1975 1st ex.s. c 278 § 75; 1961 c 15 § 82.26.090. Prior: 1959 ex.s. c 5 § 19.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.100 - Reports and returns.

RCW 82.26.100
Reports and returns.
Every taxpayer shall report and make returns as provided in RCW 82.32.045.
[ 2005 c 180 § 8; 1983 c 3 § 218; 1961 c 15 § 82.26.100. Prior: 1959 ex.s. c 5 § 20.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.105 - Inspection of books, documents, or records of carriers.

RCW 82.26.105
Inspection of books, documents, or records of carriers.
(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 any person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of tobacco products for sale in the possession of a specific common carrier as defined in RCW 81.80.010 doing business in this state, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband tobacco products.
(2) If a person neglects or refuses to produce and submit for inspection any book, record, or document as required by this section when requested to do so by the department, the board, or its agent, then the department or the board may seek an order in superior court compelling production of the books, records, or documents.
[ 2007 c 221 § 3; 2005 c 180 § 6.]
NOTES:
Effective date—2005 c 180: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 180 § 25.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.110 - When credit may be obtained for tax paid.

RCW 82.26.110
When credit may be obtained for tax paid.
(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 manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(b) For purposes of this subsection, the following definitions apply:
(i) "Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of distributor under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
(ii) "Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of retailer under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
(iii) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
(2) Credit allowed under this section shall be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
[ 2007 c 221 § 4; 2005 c 180 § 9; 1975 1st ex.s. c 278 § 76; 1961 c 15 § 82.26.110. Prior: 1959 ex.s. c 5 § 21.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.120 - Administration.

RCW 82.26.120
Administration.
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 § 5.]
NOTES:
Effective date—1963 ex.s. c 28: See note following RCW 82.04.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.121 - Enforcement—Appointment of officers of liquor and cannabis board.

RCW 82.26.121
Enforcement—Appointment of officers of liquor and cannabis board.
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 § 32; 1997 c 420 § 11.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.130 - Invoices—Nonpayment—Penalties and interest.

RCW 82.26.130
Invoices—Nonpayment—Penalties and interest.
(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 82.32 RCW, the retailer is liable for the tax owed on any uninvoiced tobacco products but not penalties and interest, except as provided in subsection (3) of this section.
(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
[ 2020 c 139 § 33; 2002 c 325 § 5.]
NOTES:
Effective date—2002 c 325: See note following RCW 82.26.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection.

RCW 82.26.140
Transport of tobacco products—Requirements—Vehicle inspection.
(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 given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state tobacco products for sale.
(2) When transporting tobacco products for sale, the person shall have in his or her actual possession, or cause to have in the actual possession of those persons transporting such tobacco products on his or her behalf, invoices or delivery tickets for the tobacco products, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the tobacco products being transported.
(3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting tobacco products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband tobacco products.
[ 2005 c 180 § 10.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.150 - Distributor's license, retailer's license—Application—Approval—Display.

RCW 82.26.150
Distributor's license, retailer's license—Application—Approval—Display.
(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 regulation of the licenses. The board may refuse to issue any license under this chapter if the board has reasonable cause to believe that the applicant has willfully withheld information requested for the purpose of determining the eligibility of the applicant to receive a license, or if the board has reasonable cause to believe that information submitted in the application is false or misleading or is not made in good faith. In addition, for the purpose of reviewing an application for a distributor's license or retailer's license and for considering the denial, suspension, or revocation of any such license, the board may consider criminal conduct of the applicant, including an administrative violation history record with the board and a criminal history record information check within the previous five years, in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions, and the provisions of RCW 9.95.240 and chapter 9.96A RCW do not apply to such cases. The board may, in its discretion, issue or refuse to issue the distributor's license or retailer's license, subject to the provisions of RCW 82.26.220.
(3) No person may qualify for a distributor's license or a retailer's license under this section without first undergoing a criminal background check. The background check must be performed by the board and must disclose any criminal conduct within the previous five years in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions. If the applicant or licensee also has a license issued under chapter 66.24, 82.24, or 70.345 RCW, the background check done under the authority of chapter 66.24, 70.345, or 82.24 RCW satisfies the requirements of this section.
(4) Each license issued under this chapter expires on the business license expiration date. The license must be continued annually if the licensee has paid the required fee and complied with all the provisions of this chapter and the rules of the board adopted pursuant to this chapter.
(5) Each license and any other evidence of the license required under this chapter must be exhibited in each place of business for which it is issued and in the manner required for the display of a business license.
[ 2019 c 445 § 207; 2013 c 144 § 52; 2009 c 154 § 4; 2005 c 180 § 11.]
NOTES:
Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.160 - Distributor's license—Application fees.

RCW 82.26.160
Distributor's license—Application fees.
(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 license fee of one hundred fifteen dollars shall be required for each additional place of business.
(2) The fees imposed under subsection (1) of this section do not apply to any person applying for a distributor's license or for renewal of a distributor's license if the person has a valid wholesaler's license under RCW 82.24.510 for the place of business associated with the distributor's license application or license renewal application.
[ 2005 c 180 § 12.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.170 - Retailer's license—Application fee.

RCW 82.26.170
Retailer's license—Application fee.
(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 not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application.
(3) A retailer applying for, or renewing, both a retailer's license under RCW 82.26.170 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.
[ 2016 sp.s. c 38 § 28; 2005 c 180 § 13.]
NOTES:
Contingent effective date—2016 sp.s. c 38 §§ 5-10 and 28: See note following RCW 70.345.020.
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.180 - Board website listing distributors and retailers.

RCW 82.26.180
Board website listing distributors and retailers.
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. This information is not subject to the confidentiality provisions of RCW 82.32.330 and shall be disclosed to manufacturers, distributors, retailers, and the general public upon request.
[ 2009 c 154 § 5; 2005 c 180 § 15.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.190 - Distributors and retailers—Valid license required—Violations—Penalties.

RCW 82.26.190
Distributors and retailers—Valid license required—Violations—Penalties.
(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 distributor under RCW 82.26.010(8)(d) must obtain a distributor's license under this chapter. Any person who sells tobacco products to ultimate consumers must obtain a retailer's license under this chapter.
(b) A violation of this subsection (1) is punishable as a class C felony according to chapter 9A.20 RCW.
(2)(a) No person engaged in or conducting business as a distributor or retailer in this state may:
(i) Refuse to allow the department or the board, on demand, to make a full inspection of any place of business where any of the tobacco products taxed under this chapter are sold, stored, or handled, or otherwise hinder or prevent such inspection;
(ii) Make, use, or present or exhibit to the department or the board any invoice for any of the tobacco products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or
(iii) Fail to produce on demand of the department or the board all invoices of all the tobacco products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
(b) No person, other than a licensed distributor or retailer, may transport tobacco products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
(i) Notice of the transportation has been given as required under RCW 82.26.140;
(ii) The person transporting the tobacco products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of tobacco products being transported; and
(iii) The tobacco products are consigned to or purchased by a person in this state who is licensed under this chapter.
(c) A violation of this subsection (2) is a gross misdemeanor.
(3) Any person licensed under this chapter as a distributor, and any person licensed under this chapter as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured. A violation of this subsection (3) is a misdemeanor.
(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
[ 2020 c 139 § 34; 2009 c 154 § 6; 2005 c 180 § 16.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.200 - Sales from distributors to retailers—Requirements.

RCW 82.26.200
Sales from distributors to retailers—Requirements.
(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 the tobacco products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in RCW 82.26.010(14) and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
[ 2020 c 139 § 35; 2005 c 180 § 17.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.210 - Manufacturer's representatives—Requirements.

RCW 82.26.210
Manufacturer's representatives—Requirements.
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. A manufacturer's representative is not authorized to distribute or sell tobacco products in this state unless the manufacturer that hired the representative has a valid distributor's license under this chapter and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's tobacco products.
[ 2009 c 154 § 7; 2005 c 180 § 14.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.240 - Seizure and forfeiture of property—Department and board requirements.

RCW 82.26.240
Seizure and forfeiture of property—Department and board requirements.
(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 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 of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States; or
(b) Sell the tobacco products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board shall require the purchaser to pay the proper amount of any tax due. The proceeds of the sale shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money shall be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
[ 2005 c 180 § 21.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.250 - Enforcement—Search warrants.

RCW 82.26.250
Enforcement—Search warrants.
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 to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the tobacco products and hold them until disposed of by law.
[ 2005 c 180 § 22.]
NOTES:
Effective date—2005 c 180: See note following RCW 82.26.105.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.26 - Tax on Tobacco Products. › 82.26.260 - Tobacco product code—Tax payment and exemption verification.

RCW 82.26.260
Tobacco product code—Tax payment and exemption verification.
(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 this subsection.
(b) Within thirty days following the date on which notice of proposed rule making to require a tobacco product code is published in the federal register, the department must commence to develop a method for using a tobacco product code to verify payment of, or exemption from, the tax imposed in RCW 82.26.020; to develop and implement a pilot project to test the method; and to develop a plan for adoption of rules to implement the method. The department must report to the legislature on its progress annually by December 1st through the year following the year in which the method is implemented.
(2) If notice of proposed rule making to require a tobacco product code is not published in the federal register by July 1, 2011, the department must determine and recommend to the legislature by November 1, 2014, a method to verify payment of, or exemption from, the tax imposed in RCW 82.26.020, by means of stamping, use of manufacturers' digitally readable product identifiers, or any other method, and must complete and present to the legislature a study of compliance with the tax imposed in RCW 82.26.020, the effect of noncompliance on state revenue, and the effect of adopting a method to verify payment of, or exemption from, the tax.
(3) For purposes of this section, "tobacco product code" means a code that is required on the label of a tobacco product for purposes of tracking or tracing the product through the distribution system under final regulations adopted by the secretary of the United States department of health and human services.
[ 2010 1st sp.s. c 22 § 6.]
NOTES:
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.