82.12.0316  <<  82.12.0318 >>   82.12.032

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

(1) The provisions of this chapter do not apply in respect to the use of vapor products sold 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:

Conflict with federal requirementsEffective date2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption2019 c 445: See note following RCW 82.08.0318.
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