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.
Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
The taxes imposed by this chapter do not apply to the sale of cigarettes to:
(1) United States army, navy, air force, marine corps, or coast guard exchanges and commissaries and navy or coast guard ships' stores;
(2) The United States veterans' administration; or
(3) Any authorized purchaser from the federal instrumentalities named in subsection (1) or (2) of this section.
NOTES:
Effective date—1995 c 278: See note following RCW
82.24.010.