Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.24.295 Exceptions -- Sales by Indian retailer under cigarette tax contract

§ 82.24.295. Exceptions -- Sales by Indian retailer under cigarette tax contract

(1) The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455.

(2) Effective July 1, 2002, wholesalers and retailers subject to the provisions of this chapter shall be allowed compensation for their services in affixing the stamps required under this chapter a sum computed at the rate of six dollars per one thousand stamps purchased or affixed by them.

[2001 c 235 § 6.]

Notes:
     Intent -- Finding -- 2001 c 235: See RCW 43.06.450.

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Last modified: April 7, 2009