Chapter 82.25 RCW

TAX ON VAPOR PRODUCTS

Sections

82.25.005Definitions.
82.25.010Tax imposedTime of collectionDeposits.
82.25.015Foundational public health services account.
82.25.020IntentPurpose.
82.25.025Federal law preemption.
82.25.030Recordkeeping requirements.
82.25.035Itemized invoice requirement when sold to person other than ultimate consumer.
82.25.040Itemized invoice requirementRetailers.
82.25.045Shipped or transported outside stateTax credit.
82.25.050Chapter 82.32 RCW application.
82.25.055Enforcement officers.
82.25.060Invoice requirementsRulesLiability.
82.25.065Transporting vapor products for saleNotice.
82.25.070Recordkeeping by the board.
82.25.075Distributors and retailersInvoicesTransportationAdditional licenses.
82.25.080Distributor and retailer license requirements.
82.25.085Manufacturer's representatives.
82.25.090License and notice requirement violationsSeizure and forfeiture.
82.25.095Seizure and forfeiture procedures.
82.25.100Violations of chapterAffidavitSearch warrants.
82.25.105Tax creditSold outside stateReturned, destroyed productsSold to United States or an Indian tribal organization.
82.25.110Preexisting inventories.
82.25.900Conflict with federal requirements2019 c 445.
82.25.901Effective date2019 c 445.