Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.26 Tax On Tobacco Products

82.26.010 Definitions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug ...

82.26.020 Tax imposed -- Deposit of tax revenue
(1) There is levied and there shall be collected a tax upon the sale, handling, or distribution of all tobacco products in this state at ...

82.26.030 Legislative intent -- Purpose
It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this ...

82.26.040 When tax not applicable under laws of United States
The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States ...

82.26.060 Books and records to be preserved -- Entry and inspection by department
(1) Every distributor shall keep at each place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products ...

82.26.070 Preservation of invoices of sales to other than ultimate consumer
Every person required to be licensed under this chapter who sells tobacco products to persons other than the ultimate consumer shall render with each sale ...

82.26.080 Retailer invoices -- Requirements -- Inspection
(1) Every retailer shall procure itemized invoices of all tobacco products purchased. The invoices shall show the seller's name and address, the date of purchase, ...

82.26.090 Records of shipments, deliveries from public warehouse of first destination -- Preservation -- Inspection
Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse ...

82.26.100 Reports and returns
Every taxpayer shall report and make returns as provided in RCW 82.32.045.[2005 c 180 § 8; 1983 c 3 § 218; 1961 c 15 § ...

82.26.105 Inspection of books, documents, or records of carriers
(1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any ...

82.26.110 When credit may be obtained for tax paid
(1)(a) Where tobacco products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by ...

82.26.120 Administration
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this ...

82.26.121 Enforcement -- Appointment of officers of liquor control board
The department shall appoint, as duly authorized agents, enforcement officers of the liquor control board to enforce provisions of this chapter. These officers shall not ...

82.26.130 Invoices -- Nonpayment -- Penalties and interest
(1) The department shall by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010(3)(d) and for those invoices required ...

82.26.140 Transport of tobacco products -- Requirements -- Vehicle inspection
(1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in ...

82.26.150 Distributor's license, retailer's license -- Application -- Approval -- Display
(1) The licenses issuable by the department under this chapter are as follows: (a) A distributor's license; and (b) A retailer's license. (2) Application for ...

82.26.160 Distributor's license -- Application fees
(1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to ...

82.26.170 Retailer's license -- Application fee
(1) A fee of ninety-three dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location ...

82.26.180 Department web site listing distributors and retailers
The department shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter and the status of ...

82.26.190 Distributors and retailers -- Valid license required -- Violations -- Penalties
(1)(a) No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license ...

82.26.200 Sales from distributors to retailers -- Requirements
(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed ...

82.26.210 Manufacturer's representatives -- Requirements
A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco products in this state must provide the department a list of the ...

82.26.220 Enforcement, administration of chapter -- License suspension, revocation
(1) The board shall enforce this chapter. The board may adopt, amend, and repeal rules necessary to enforce this chapter. (2) The department may adopt, ...

82.26.230 Enforcement -- Unlicensed distributors or retailers -- Seizure and forfeiture of property
(1) Any tobacco products in the possession of a person selling tobacco products in this state acting as a distributor or retailer and who is ...

82.26.240 Seizure and forfeiture of property -- Department and board requirements
(1) In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided ...

82.26.250 Enforcement -- Search warrants
When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, ...