82.08.0315  <<  82.08.0316 >>   82.08.0317

ExemptionsSales 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.


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.
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