Washington · statute · Wash. Rev. Code ch. 82.24 · 39 active provisions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Board" means the liquor and cannabis board.(2) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adultera…
(1) There is levied and collected as provided in this chapter , a tax upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to 12.125 cents per cigarette.(2) Wholesalers subject to the payment of this tax may, if they wish, absorb five one-hundredths cents per ciga…
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed a tax in an amount equal to three cents per cigarette.Beginning July 1, 2010, the revenue collected under this section must be deposited into the general fund.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
(1) In order to enforce collection of the tax hereby levied, the department of revenue must design and have printed stamps of such size and denominations as may be determined by the department. The stamps must be affixed on the smallest container or package that will be handled, sold, used, consumed, or distributed, to…
(1) No stamp may be affixed to, or made upon, any container or package of cigarettes if:(a) The container or package differs in any respect with the requirements of the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) for the placement of labels, warnings, or any other information upon a pac…
(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 wi…
(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 unde…
(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…
(1) It is the intent and purpose of this chapter to levy a tax on all of the articles taxed under this chapter, sold, used, consumed, handled, possessed, or distributed within this state and to collect the tax from the person who first sells, uses, consumes, handles, possesses (either physically or constructively, in a…
(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…
To forge or counterfeit any stamp of the kind herein provided is a felony.
(1) Each of the following acts is a gross misdemeanor and punishable as such:(a) To sell, except as a licensed wholesaler engaged in interstate commerce as to the article being taxed herein, without the stamp first being affixed;(b) To sell in Washington as a wholesaler to a retailer who does not possess and is require…
(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…
(1) The following are subject to seizure and forfeiture:(a) Subject to RCW 82.24.250, any articles taxed in this chapter that are found at any point within this state, which articles are held, owned, or possessed by any person, and that do not have the stamps affixed to the packages or containers; any container or pack…
In all cases of seizure of any property made subject to forfeiture under this chapter the department or the board shall proceed as follows:(1) Forfeiture shall be deemed to have commenced by the seizure. Notice of seizure shall be given to the department or the board immediately if the seizure is made by someone other…
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 cha…
(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 whe…
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 thin…
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 stam…
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.
(1) No person other than: (a) A licensed wholesaler in the wholesaler'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 cigarettes not having the stamps affixed to the packages or containers.(2) When…
(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…
(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. Interes…
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 instrumentali…