The Legislature website will be offline intermittently between 7 AM - 7 PM on Saturday, October 10 for scheduled maintenance. We apologize for the inconvenience.

Home  / State laws and rules  / RCWs / Title 82 / Chapter 82.12 / Section 82.12.0318
82.12.0316  <<  82.12.0318 >>   82.12.032

PDF

RCW 82.12.0318

Exemptions—Use of vapor products sold by Indian retailers.

(1) The provisions of this chapter do not apply in respect to the use of vapor products sold by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.
(2) The definitions in RCW 43.06.505 apply to this section.

Notes:

Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.