These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
Exemptions—Sales of cigarettes by Indian retailers.
The tax levied by RCW
82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW
43.06.455 or a cigarette tax agreement under RCW
43.06.465 or
43.06.466.
NOTES:
Authorization for agreement—Effective date—2008 c 228: See notes following RCW
43.06.466.
Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW
43.06.465.
Intent—Finding—2001 c 235: See RCW
43.06.450.