82.08.0317  <<  82.08.0318 >>   82.08.032

ExemptionsSales of vapor products by Indian retailers. (Effective October 1, 2019.)

(1) The tax levied by RCW 82.08.020 does not apply to sales of vapor products by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.
(2) The definitions in RCW 43.06.505 apply to this section.

NOTES:

Automatic expiration date and tax preference performance statement exemption2019 c 445: "The provisions of RCW 82.32.805 and 82.32.808 do not apply to this act." [ 2019 c 445 § 405.]
Conflict with federal requirementsEffective date2019 c 445: See RCW 82.25.900 and 82.25.901.
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