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.

82.12.9996  <<  82.12.9997 >>   82.12.9998

ExemptionsCannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

The taxes imposed by this chapter do not apply to the use of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101. The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.

NOTES:

Reviser's note: This section was amended by 2022 c 16 § 159 and by 2022 c 56 § 8, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
IntentFinding2022 c 16: See note following RCW 69.50.101.
IntentFinding2015 c 207: See note following RCW 43.06.490.
Site Contents
Selected content listed in alphabetical order under each group