reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.040 - Duty of wholesaler.

RCW 82.24.040
Duty of wholesaler.
(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes.
(2) No wholesaler in this state may possess within this state unstamped cigarettes except that:
(a) Every wholesaler in the state who is licensed under Washington state law may possess within this state unstamped cigarettes for such period of time after receipt as is reasonably necessary to affix the stamps as required; and
(b) Any wholesaler in the state who is licensed under Washington state law and who furnishes a surety bond in a sum satisfactory to the department, shall be permitted to set aside, without affixing the stamps required by this chapter, such part of the wholesaler's stock as may be necessary for the conduct of the wholesaler's business in making sales to persons in another state or foreign country or to instrumentalities of the federal government. Such unstamped stock shall be kept separate and apart from stamped stock.
(3) Every wholesaler licensed under Washington state law shall, at the time of shipping or delivering any of the articles taxed herein to a point outside of this state or to a federal instrumentality, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery, whether or not stamps were affixed thereto, and shall transmit such true duplicate invoice to the department, at Olympia, not later than the fifteenth day of the following calendar month. For failure to comply with the requirements of this section, the department may revoke the permission granted to the taxpayer to maintain a stock of goods to which the stamps required by this chapter have not been affixed.
(4) Unstamped cigarettes possessed by a wholesaler under subsection (2) of this section that are transferred by the wholesaler to another facility of the wholesaler within the borders of Washington shall be transferred in compliance with RCW 82.24.250.
(5) Every wholesaler who is licensed by Washington state law shall sell cigarettes to retailers located in Washington only if the retailer has a current cigarette retailer's license or is an Indian tribal organization authorized to possess untaxed cigarettes under this chapter and the rules adopted by the department.
(6) Nothing in this section shall be construed as limiting any otherwise lawful activity under a cigarette tax compact pursuant to chapter 43.06 RCW.
[ 2003 c 114 § 3; 1995 c 278 § 3; 1990 c 216 § 2; 1969 ex.s. c 214 § 1; 1961 c 15 § 82.24.040. Prior: 1959 c 270 § 4; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]
NOTES:
Effective date—1995 c 278: See note following RCW 82.24.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.050 - Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.

RCW 82.24.050
Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
(1) No retailer in this state may possess unstamped cigarettes within this state unless the person is also a wholesaler in possession of the cigarettes in accordance with RCW 82.24.040.
(2) A retailer may obtain cigarettes only from a wholesaler subject to the provisions of this chapter.
(3) Only a retailer licensed under this chapter may provide consumers with access to a commercial cigarette-making machine to make roll-your-own cigarettes. A retailer is prohibited from allowing the use of a commercial cigarette-making machine by a person unless, contemporaneously to the person's use of the machine, the retailer provides the consumer with a box or similar container to transport roll-your-own cigarettes and such box is affixed with the appropriate stamp or stamps as required under RCW 82.24.030(6). A consumer must transport roll-your-own cigarettes from a retailer's place of business only in such box or similar container.
(4) A commercial cigarette-making machine must have a secure meter that counts the number of cigarettes made, manufactured, or fabricated by the machine and that cannot be accessed, except for the sole purpose of taking meter readings, altered or reset by the machine operator.
[ 2012 2nd sp.s. c 4 § 4; 2003 c 114 § 4; 1995 c 278 § 4; 1990 c 216 § 3; 1969 ex.s. c 214 § 2; 1961 c 15 § 82.24.050. Prior: 1959 c 270 § 5; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Effective date—1995 c 278: See note following RCW 82.24.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.060 - Stamps—How affixed.

RCW 82.24.060
Stamps—How affixed.
(1) Except as otherwise provided in this chapter, stamps must be affixed in such manner that they cannot be removed from the package or container without being mutilated or destroyed, which stamps so affixed are evidence of the tax imposed.
(2) In the case of cigarettes contained in individual packages, as distinguished from cartons or larger units, the stamps must be affixed securely on each individual package.
(3) With respect to roll-your-own cigarettes, stamps must be affixed securely on each individual box or similar container provided by the retailer to the consumer.
[ 2012 2nd sp.s. c 4 § 5; 1961 c 15 § 82.24.060. Prior: 1959 c 270 § 6; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.090 - Records—Preservation—Reports.

RCW 82.24.090
Records—Preservation—Reports.
(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and show all physical inventories performed on those articles, all invoices, and a record of all stamps purchased. All such records and all stock of taxable articles on hand shall be open to inspection at all reasonable times by the department of revenue or its duly authorized agent.
(2) All wholesalers shall within fifteen days after the first day of each month file with the department of revenue a report of all drop shipment sales made by them to retailers within this state during the preceding month. The report shall show the name and address of the retailer to whom the cigarettes were sold, the kind and quantity, and the date of delivery thereof.
[ 1995 c 278 § 6; 1975 1st ex.s. c 278 § 62; 1961 c 15 § 82.24.090. Prior: 1941 c 178 § 14; 1939 c 225 § 24; 1935 c 180 § 84; Rem. Supp. 1941 § 8370-84.]
NOTES:
Effective date—1995 c 278: See note following RCW 82.24.010.
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 82.24 - Tax on Cigarettes. › 82.24.100 - Forgery or counterfeiting of stamps—Penalty.

RCW 82.24.100
Forgery or counterfeiting of stamps—Penalty.
To forge or counterfeit any stamp of the kind herein provided is a felony.
[ 1961 c 15 § 82.24.100. Prior: 1935 c 180 § 85; RRS § 8370-85.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.120 - Violations—Penalties and interest.

RCW 82.24.120
Violations—Penalties and interest.
(1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority of this section, is found to have failed to affix the stamps required, or to have them affixed as provided in this section, or to pay any tax due under this section, or to have violated any of the provisions of this chapter or rules adopted by the department of revenue in the administration of this chapter, there must be assessed and collected from such person, in addition to any tax that may be found due, a remedial penalty equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, plus interest on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and upon notice mailed to the last known address of the person or provided electronically as provided in RCW 82.32.135. The amount is due and payable in thirty days from the date of the notice. If the amount remains unpaid, the department or its duly authorized agent may make immediate demand upon such person for the payment of all such taxes, penalties, and interest.
(2) The department, for good reason shown, may waive or cancel all or any part of penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.
(3) The keeping of any unstamped articles coming within the provisions of this chapter is prima facie evidence of intent to violate the provisions of this chapter.
(4) This section does not apply to taxes or tax increases due under RCW 82.24.280.
[ 2012 2nd sp.s. c 4 § 7; 2007 c 111 § 102; 2006 c 14 § 6; 1996 c 149 § 7; 1995 c 278 § 8; 1990 c 267 § 1; 1975 1st ex.s. c 278 § 64; 1961 c 15 § 82.24.120. Prior: 1949 c 228 § 15; 1939 c 225 § 25; 1935 c 180 § 87; Rem. Supp. 1949 § 8370-87.]
NOTES:
Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25, 2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette sampling. (Case No. C06-5223, W.D. Wash. 2006.)
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Finding—Intent—2006 c 14: See note following RCW 70.155.050.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Effective date—1995 c 278: See note following RCW 82.24.010.
Effective date—1990 c 267: "This act shall take effect January 1, 1991." [ 1990 c 267 § 3.]
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 82.24 - Tax on Cigarettes. › 82.24.145 - Forfeited property—Retention, sale, or destruction—Use of sale proceeds.

RCW 82.24.145
Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
When property is forfeited under this chapter the department may:
(1) Retain the property or any part thereof 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 the provisions of this chapter or the laws of any other state or the District of Columbia or of the United States.
(2) Sell the property at public auction to the highest bidder after due advertisement, but the department before delivering any of the goods so seized shall require the person to whom the property is sold to affix the proper amount of stamps. The proceeds of the sale and all moneys forfeited under this chapter 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 moneys shall be deposited in the general fund of the state. Proper expenses of investigation includes costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) Notwithstanding the provisions of subsections (1) and (2) of this section, cigarettes seized for a violation of RCW 82.24.035 or 70.158.030(3) shall be destroyed. For the purposes of this subsection (3) "cigarettes" has the same meaning as provided in RCW 70.158.020(3).
[ 2003 c 25 § 10; 1999 c 193 § 4; 1987 c 496 § 4.]
NOTES:
Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.
Intent—Finding—Severability—Effective date—1999 c 193: See notes following RCW 82.24.035.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.180 - Seized property may be returned—Penalty, interest.

RCW 82.24.180
Seized property may be returned—Penalty, interest.
(1) The department of revenue may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions thereof.
(2) When any property is returned under this section, the department may return such goods to the parties from whom they were seized if and when such parties affix the proper amount of stamps thereto, and pay to the department as penalty an amount equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, and interest on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.
[ 2012 2nd sp.s. c 4 § 9; 1996 c 149 § 8; 1990 c 267 § 2; 1975 1st ex.s. c 278 § 66; 1961 c 15 § 82.24.180. Prior: 1935 c 180 § 90; RRS § 8370-90.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Effective date—1990 c 267: See note following RCW 82.24.120.
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 82.24 - Tax on Cigarettes. › 82.24.190 - Search and seizure.

RCW 82.24.190
Search and seizure.
When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter or regulations issued under authority hereof, it may make affidavit of such fact, describing the place or thing to be searched, before any judge of any court in this state, and such judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department of revenue 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 such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person in possession or control thereof. If upon the return of such warrant, it shall appear that any of the articles taxed herein, unlawfully possessed, were seized, the same shall be sold as provided in this chapter.
[ 1997 c 420 § 6; 1987 c 202 § 244; 1975 1st ex.s. c 278 § 67; 1961 c 15 § 82.24.190. Prior: 1949 c 228 § 16; 1935 c 180 § 91; Rem. Supp. 1949 § 8370-91.]
NOTES:
Intent—1987 c 202: See note following RCW 2.04.190.
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 82.24 - Tax on Cigarettes. › 82.24.210 - Redemption of stamps.

RCW 82.24.210
Redemption of stamps.
The department of revenue may promulgate rules and regulations providing for the refund to dealers for the cost of stamps affixed to articles taxed herein, which by reason of damage become unfit for sale and are destroyed by the dealer or returned to the manufacturer or jobber. In the case of any articles to which stamps have been affixed, and which articles have been sold and shipped to a regular dealer in such articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the stamps so affixed, less the affixing discount, upon condition that the seller in this state makes affidavit that the articles were sold and shipped outside of the state and that he or she has received from the purchaser outside the state a written acknowledgment that he or she has received such articles with the amount of stamps affixed thereto, together with the name and address of such purchaser. The department of revenue may redeem any unused stamps purchased from it at the face value thereof less the affixing discount. A distributor or wholesaler that has lawfully affixed stamps to cigarettes, and subsequently is unable to sell those cigarettes lawfully because the cigarettes are removed from the directory created pursuant to RCW 70.158.030(2), may apply to the department for a refund of the cost of the stamps.
[ 2013 c 23 § 320; 2003 c 25 § 11; 1975 1st ex.s. c 278 § 68; 1961 c 15 § 82.24.210. Prior: 1949 c 228 § 17; 1941 c 178 § 17; 1935 c 180 § 92; Rem. Supp. 1949 § 8370-92.]
NOTES:
Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.
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 82.24 - Tax on Cigarettes. › 82.24.230 - Administration.

RCW 82.24.230
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, except the following sections: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.100, and 82.32.270, except as noted otherwise in RCW 82.24.280.
[ 2006 c 14 § 7; 1995 c 278 § 9; 1961 c 15 § 82.24.230. Prior: 1935 c 180 § 95; RRS § 8370-95.]
NOTES:
Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25, 2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette sampling. (Case No. C06-5223, W.D. Wash. 2006.)
Finding—Intent—2006 c 14: See note following RCW 70.155.050.
Effective date—1995 c 278: See note following RCW 82.24.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.260 - Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.

RCW 82.24.260
Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
(1) Other than:
(a) A wholesaler required to be licensed under this chapter;
(b) A federal instrumentality with respect to sales to authorized military personnel; or
(c) An Indian tribal organization with respect to sales to enrolled members of the tribe,
a person who is in lawful possession of unstamped cigarettes and who intends to sell or otherwise dispose of the cigarettes shall pay, or satisfy its precollection obligation that is imposed by this chapter, the tax required by this chapter by remitting the tax or causing stamps to be affixed in the manner provided in rules adopted by the department.
(2) When stamps are required to be affixed, the person may deduct from the tax collected the compensation allowable under this chapter. The remittance or the affixing of stamps shall, in the case of cigarettes obtained in the manner set forth in RCW 82.24.250(7)(c), be made at the same time and manner as required in RCW 82.24.250(7)(c).
(3) This section shall not relieve the buyer or possessor of unstamped cigarettes from personal liability for the tax imposed by this chapter.
(4) Nothing in this section shall relieve a wholesaler from the requirements of affixing stamps pursuant to RCW 82.24.040 and 82.24.050.
[ 2003 c 114 § 9; 1995 c 278 § 11; 1987 c 80 § 3; 1986 c 3 § 13. Prior: 1983 c 189 § 3; 1983 c 3 § 217; 1975 1st ex.s. c 22 § 1; 1972 ex.s. c 157 § 7.]
NOTES:
Effective date—1995 c 278: See note following RCW 82.24.010.
Effective dates—1986 c 3: See note following RCW 70A.135.010.
Severability—1983 c 189: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1983 c 189 § 10.]
Severability—1972 ex.s. c 157: See note following RCW 82.24.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.280 - Liability from tax increase—Interest and penalties on unpaid tax—Administration.

RCW 82.24.280
Liability from tax increase—Interest and penalties on unpaid tax—Administration.
(1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the department, on or before the last day of the month in which the increase becomes effective.
(2) If not paid by the due date, interest shall apply to any unpaid tax. Interest shall be calculated at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.
(3) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer such additional amount found to be due. The department shall notify the taxpayer by mail, or electronically as provided in RCW 82.32.135, of the additional amount due, including any applicable penalties and interest. The taxpayer shall pay the additional amount within thirty days from the date of the notice, or within such further time as the department may provide.
(4) All of chapter 82.32 RCW applies to tax rate increases except: RCW 82.32.050(1) and 82.32.270.
[ 2007 c 111 § 104; 1996 c 149 § 10; 1995 c 278 § 13.]
NOTES:
Part headings not law—2007 c 111: See note following RCW 82.16.120.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Effective date—1995 c 278: See note following RCW 82.24.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.290 - Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.

RCW 82.24.290
Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
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 authorized purchaser from the federal instrumentalities named in subsection (1) or (2) of this section.
[ 1995 c 278 § 14.]
NOTES:
Effective date—1995 c 278: See note following RCW 82.24.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.295 - Exceptions—Sales by Indian retailer under cigarette tax contract.

RCW 82.24.295
Exceptions—Sales by Indian retailer under cigarette tax contract.
(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 and retailers subject to the provisions of this chapter are allowed compensation for their services in affixing the stamps required under this chapter a sum computed at the rate of six dollars per one thousand stamps purchased or affixed by them.
(3) In addition to the compensation allowed under subsection (2) of this section, retailers purchasing stamps for roll-your-own cigarettes are allowed additional compensation to offset the cost of the tax under chapter 82.26 RCW. The amount equals five cents per cigarette.
[ 2012 2nd sp.s. c 4 § 10; 2001 c 235 § 6.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Intent—Finding—2001 c 235: See RCW 43.06.450.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.300 - Exceptions—Puyallup Tribe of Indians.

RCW 82.24.300
Exceptions—Puyallup Tribe of Indians.
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 § 5.]
NOTES:
Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.302 - Exceptions—Sales by tribal retailers—Yakama Nation.

RCW 82.24.302
Exceptions—Sales by tribal retailers—Yakama Nation.
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 § 2.]
NOTES:
Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.

RCW 82.24.500
Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
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 violation of this section is a class C felony.
[ 2012 2nd sp.s. c 4 § 11; 2003 c 114 § 10; 1986 c 321 § 4.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Policy—Intent—1986 c 321: "It is the policy of the legislature to encourage competition by reducing the government's role in price setting. It is the legislature's intent to leave price setting mainly to the forces of the marketplace. In the field of cigarette sales, the legislature finds that the goal of open competition should be balanced against the public policy disallowing use of cigarette sales as loss leaders. To balance these public policies, it is the intent of the legislature to repeal the unfair cigarette sales below cost act and to declare the use of cigarettes as loss leaders as an unfair practice under the consumer protection act." [ 1986 c 321 § 1.]
Savings—1986 c 321: "A cigarette wholesalers or retailers license issued by the department of licensing under RCW 19.91.130 in good standing on the July 1, 1991, constitutes a license under RCW 82.24.500." [ 1986 c 321 § 11.]
Effective date—1986 c 321: "Sections 1 and 4 through 14 of this act shall take effect on July 1, 1991." [ 1986 c 321 § 15.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.520 - Wholesaler's license—Fee—Display of license—Bond.

RCW 82.24.520
Wholesaler's license—Fee—Display of license—Bond.
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 of one hundred fifteen dollars is required for each additional place of business. Each license, or certificate thereof, and such other evidence of license as the department of revenue requires, must be exhibited in the place of business for which it is issued and in such manner as is prescribed for the display of a business license issued under chapter 19.02 RCW. The board must require each licensed wholesaler to file with the department of revenue a bond in an amount not less than one thousand dollars to guarantee the proper performance of the duties and the discharge of the liabilities under this chapter. The bond must be executed by such licensed wholesaler as principal, and by a corporation approved by the department of revenue and authorized to engage in business as a surety company in this state, as surety. The bond must run concurrently with the wholesaler's license.
[ 2013 c 144 § 51; 1986 c 321 § 6.]
NOTES:
Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.530 - Retailer's license—Vending machines—Cigarette-making machines.

RCW 82.24.530
Retailer's license—Vending machines—Cigarette-making machines.
(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 must accompany each application or renewal for a license issued to a retail dealer operating a cigarette vending machine. An additional fee of ninety-three dollars must accompany each application or renewal for a license issued to a retail dealer operating a cigarette-making machine.
(2) A retailer applying for, or renewing, both a retailer's license under RCW 82.24.510 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 § 9; 2012 2nd sp.s. c 4 § 12; 1993 c 507 § 15; 1986 c 321 § 7.]
NOTES:
Contingent effective date—2016 sp.s. c 38 §§ 5-10 and 28: See note following RCW 70.345.020.
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Finding—1993 c 507: See RCW 70.155.005.
Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
Minors, access to tobacco, role of liquor and cannabis board: Chapter 70.155 RCW.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.540 - Licensee to operate within scope of license—Penalty.

RCW 82.24.540
Licensee to operate within scope of license—Penalty.
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 § 8.]
NOTES:
Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.551 - Enforcement—Appointment of officers of liquor and cannabis board.

RCW 82.24.551
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 § 30; 1997 c 420 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.552 - Enforcement—Administration—Inspection of books and records.

RCW 82.24.552
Enforcement—Administration—Inspection of books and records.
(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 person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of cigarettes 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 cigarettes.
(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 § 2.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.560 - Fees and penalties credited to general fund.

RCW 82.24.560
Fees and penalties credited to general fund.
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 § 18; 1986 c 321 § 10.]
NOTES:
Finding—1993 c 507: See RCW 70.155.005.
Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.570 - Counterfeit cigarette offenses—Penalties.

RCW 82.24.570
Counterfeit cigarette offenses—Penalties.
(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 or used by a manufacturer to identify its own cigarettes; and
(b) The cigarette is not manufactured by the owner or holder of that trademark, service mark, trade name, label, term, design, or work, or by any authorized licensee of that person.
(2) Any person who violates the provisions of this section is guilty of a class C felony which is punishable by up to five years in prison and a fine of up to ten thousand dollars.
(3) Any person who is convicted of a second or subsequent violation of the provisions of this section is guilty of a class B felony which is punishable by up to ten years in prison and a fine of up to twenty thousand dollars.
[ 2003 c 114 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.24 - Tax on Cigarettes. › 82.24.900 - Construction—1961 c 15.

RCW 82.24.900
Construction—1961 c 15.
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 § 82.24.900. Prior: 1935 c 180 § 94; RRS § 8370-94.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.25 - Tax on Vapor Products. › 82.25.010 - Tax imposed—Time of collection—Deposits.

RCW 82.25.010
Tax imposed—Time of collection—Deposits.
(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-seven cents per milliliter of solution, regardless of whether it contains nicotine, and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
(ii) Any accessible container of solution, regardless of whether it contains nicotine, that is greater than five milliliters, is taxed at a rate equal to nine cents per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
(b) The tax in this section must be imposed based on the volume of the solution as listed by the manufacturer.
(2)(a) The tax under this section must be collected at the time the distributor: (i) Brings, or causes to be brought, into this state from without the state vapor products for sale; (ii) makes, manufactures, fabricates, or stores vapor products in this state for sale in this state; (iii) ships or transports vapor products to retailers or consumers in this state; or (iv) handles for sale any vapor products that are within this state but upon which tax has not been imposed.
(b) The tax imposed under this section must also be collected by the department from the consumer of vapor products where the tax imposed under this section was not paid by the distributor on such vapor products.
(3)(a) The moneys collected under this section must be deposited as follows:
(i) Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and
(ii) Fifty percent into the foundational public health services account created in RCW 82.25.015.
(b) The funding provided under this subsection is intended to supplement and not supplant general fund investments in cancer research and foundational public health services.
[ 2019 c 445 § 102.]
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. › 82.25.015 - Foundational public health services account.

RCW 82.25.015
Foundational public health services account.
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 in the account are to be used to fund foundational health services.
[ 2023 c 435 § 9; 2019 c 445 § 103.]
NOTES:
Effective date—2023 c 435: See note following RCW 43.79.570.
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. › 82.25.020 - Intent—Purpose.

RCW 82.25.020
Intent—Purpose.
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. Nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under this title.
[ 2019 c 445 § 104.]
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. › 82.25.025 - Federal law preemption.

RCW 82.25.025
Federal law preemption.
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 § 105.]
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. › 82.25.030 - Recordkeeping requirements.

RCW 82.25.030
Recordkeeping requirements.
(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 transported to retailers in this state, and of all sales of vapor products made.
(2) These records must show the names and addresses of purchasers, the inventory of all vapor products, and other pertinent papers and documents relating to the purchase, sale, or disposition of vapor 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 vapor 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 are subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
[ 2019 c 445 § 106.]
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. › 82.25.035 - Itemized invoice requirement when sold to person other than ultimate consumer.

RCW 82.25.035
Itemized invoice requirement when sold to person other than ultimate consumer.
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 prices. The person must preserve legible copies of all such invoices for five years from the date of sale.
[ 2019 c 445 § 107.]
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. › 82.25.040 - Itemized invoice requirement—Retailers.

RCW 82.25.040
Itemized invoice requirement—Retailers.
(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 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 vapor 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 by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
[ 2019 c 445 § 108.]
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. › 82.25.050 - Chapter 82.32 RCW application.

RCW 82.25.050
Chapter 82.32 RCW application.
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 § 110.]
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. › 82.25.055 - Enforcement officers.

RCW 82.25.055
Enforcement officers.
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 § 111.]
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. › 82.25.060 - Invoice requirements—Rules—Liability.

RCW 82.25.060
Invoice requirements—Rules—Liability.
(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 liable for the tax owed on any uninvoiced vapor 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.
[ 2019 c 445 § 112.]
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. › 82.25.065 - Transporting vapor products for sale—Notice.

RCW 82.25.065
Transporting vapor products for sale—Notice.
(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; (b) a licensed retailer under chapter 70.345 RCW; (c) a seller with a valid delivery sale license under chapter 70.345 RCW; or (d) a person who has given notice to the board in advance of the commencement of transportation.
(2) When transporting vapor products for sale, the person must have in his or her actual possession, or cause to have in the actual possession of those persons transporting such vapor products on his or her behalf, invoices or delivery tickets for the vapor products, which must 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 vapor 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 vapor products in violation of this section, the department, board, or peace officer is authorized to stop the vehicle and to inspect it for contraband vapor products.
(4) 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 § 113.]
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. › 82.25.070 - Recordkeeping by the board.

RCW 82.25.070
Recordkeeping by the board.
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 official internet website. This information is not subject to the confidentiality provisions of RCW 82.32.330 and must be disclosed to manufacturers, distributors, retailers, and the general public upon request.
[ 2019 c 445 § 114.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.