Itemized invoice requirement when sold to person other than ultimate consumer.
Every person required to be licensed under chapter
70.345 RCW who sells vapor products to persons other than the ultimate consumer must render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person must preserve legible copies of all such invoices for five years from the date of sale.
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW
82.08.0318.