82.08.0315  <<  82.08.0316 >>   82.08.032

RCW 82.08.0316

Exemptions—Sales of cigarettes by Indian retailers.

The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.
[2008 c 228 § 3; 2005 c 11 § 3; 2001 c 235 § 4.]
NOTES:
Authorization for agreementEffective date2008 c 228: See notes following RCW 43.06.466.
FindingsIntentExplanatory statementEffective date2005 c 11: See notes following RCW 43.06.465.
IntentFinding2001 c 235: See RCW 43.06.450.