RCW 69.50.570
Bundled transactions—Retail sales—Subject to tax—Exception.
(1)(a) Except as provided in (b) of this subsection, a retail sale of a bundled transaction that includes cannabis product is subject to the tax imposed under RCW 69.50.535 on the entire selling price of the bundled transaction.
(b) If the selling price is attributable to products that are taxable and products that are not taxable under RCW 69.50.535, the portion of the price attributable to the nontaxable products are subject to the tax imposed by RCW 69.50.535 unless the seller can identify by reasonable and verifiable standards the portion that is not subject to tax from its books and records that are kept in the regular course of business for other purposes including, but not limited to, nontax purposes.
(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.
(a) "Bundled transaction" means:
(i) The retail sale of two or more products where the products are otherwise distinct and identifiable, are sold for one nonitemized price, and at least one product is a cannabis product subject to the tax under RCW 69.50.535; and
(ii) A cannabis product provided free of charge with the required purchase of another product. A cannabis product is provided free of charge if the sales price of the product purchased does not vary depending on the inclusion of the cannabis product provided free of charge.
(b) "Cannabis product" means "useable cannabis," "cannabis concentrates," and "cannabis-infused products" as defined in RCW 69.50.101.
(c) "Distinct and identifiable products" does not include packaging such as containers, boxes, sacks, bags, and bottles, or materials such as wrapping, labels, tags, and instruction guides, that accompany the retail sale of the products and are incidental or immaterial to the retail sale thereof. Examples of packaging that are incidental or immaterial include grocery sacks, shoeboxes, and dry cleaning garment bags.
(d) "Selling price" has the same meaning as in RCW 82.08.010, except that when product is sold under circumstances where the total amount of consideration paid for the product is not indicative of its true value, "selling price" means the true value of the product sold.
(e) "True value" means market value based on sales at comparable locations in this state of the same or similar product of like quality and character sold under comparable conditions of sale to comparable purchasers. However, in the absence of such sales of the same or similar product, "true value" means the value of the product sold as determined by all of the seller's direct and indirect costs attributable to the product.
[ 2022 c 16 § 109; 2015 2nd sp.s. c 4 § 210.]
NOTES:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Findings—Intent—Effective dates—2015 2nd sp.s. c 4: See notes following RCW 69.50.334.
Structure Revised Code of Washington
Title 69 - Food, Drugs, Cosmetics, and Poisons
Chapter 69.50 - Uniform Controlled Substances Act.
69.50.102 - Drug paraphernalia—Definitions.
69.50.201 - Enforcement of chapter—Authority to change schedules of controlled substances.
69.50.205 - Schedule II tests.
69.50.207 - Schedule III tests.
69.50.209 - Schedule IV tests.
69.50.213 - Republishing of schedules.
69.50.214 - Controlled substance analog.
69.50.302 - Registration requirements.
69.50.305 - Procedure for denial, suspension, or revocation of registration.
69.50.306 - Records of registrants.
69.50.311 - Triplicate prescription form program—Compliance by health care practitioners.
69.50.315 - Medical assistance—Drug-related overdose—Prosecution for possession.
69.50.317 - Opioid drugs—Communication with patient.
69.50.325 - Cannabis producer's license, cannabis processor's license, cannabis retailer's license.
69.50.327 - Cannabis processors—Incorporation of characterizing flavor in vapor products.
69.50.331 - Application for license.
69.50.334 - Denial of application—Opportunity for hearing.
69.50.335 - Cannabis retailer licenses—Social equity applicants—Rules—Definitions.
69.50.336 - Social equity in cannabis task force.
69.50.342 - State liquor and cannabis board—Rules.
69.50.345 - State liquor and cannabis board—Rules—Procedures and criteria.
69.50.346 - Labels on retail products.
69.50.348 - Representative samples of cannabis, useable cannabis, or cannabis-infused products.
69.50.351 - Board members and employees—Conflict of interest.
69.50.354 - Retail outlet licenses.
69.50.357 - Retail outlets—Rules.
69.50.363 - Cannabis processors, employees—Certain acts not criminal or civil offenses.
69.50.366 - Cannabis producers, employees—Certain acts not criminal or civil offenses.
69.50.369 - Cannabis producers, processors, researchers, retailers—Advertisements—Rules—Penalty.
69.50.372 - Cannabis research license.
69.50.375 - Cannabis retailers—Medical cannabis endorsement.
69.50.378 - Cannabis retailer holding medical cannabis endorsement—THC concentration in products.
69.50.385 - Common carriers—Licensing—State liquor and cannabis board to adopt rules.
69.50.395 - Licensed cannabis businesses, agreements—Disclosure to state liquor and cannabis board.
69.50.401 - Prohibited acts: A—Penalties.
69.50.4011 - Counterfeit substances—Penalties.
69.50.4012 - Delivery of substance in lieu of controlled substance—Penalty.
69.50.4014 - Possession of forty grams or less of cannabis—Penalty.
69.50.4015 - Involving a person under eighteen in unlawful controlled substance transaction—Penalty.
69.50.4016 - Provisions not applicable to offenses under RCW 69.50.410.
69.50.402 - Prohibited acts: B—Penalties.
69.50.403 - Prohibited acts: C—Penalties.
69.50.404 - Penalties under other laws.
69.50.405 - Bar to prosecution.
69.50.406 - Distribution to persons under age eighteen.
69.50.408 - Second or subsequent offenses.
69.50.410 - Prohibited acts: D—Penalties.
69.50.412 - Prohibited acts: E—Penalties.
69.50.4121 - Drug paraphernalia—Selling or giving—Penalty.
69.50.413 - Health care practitioners—Suspension of license for violation of chapter.
69.50.414 - Sale or transfer of controlled substance to minor—Cause of action by parent—Damages.
69.50.415 - Controlled substances homicide—Penalty.
69.50.416 - Counterfeit substances prohibited—Penalties.
69.50.420 - Violations—Juvenile driving privileges.
69.50.430 - Additional fine for certain felony violations.
69.50.438 - Cathinone or methcathinone—Additional fine.
69.50.440 - Possession with intent to manufacture—Penalty.
69.50.450 - Butane or other explosive gases.
69.50.455 - Synthetic cannabinoids—Unfair or deceptive practice under RCW 19.86.020.
69.50.460 - Cathinone or methcathinone—Unfair or deceptive practice under RCW 19.86.020.
69.50.465 - Conducting or maintaining cannabis club—Penalty.
69.50.470 - Medication disposal, no penalty for compliance.
69.50.475 - Cannabis retail outlets—Sale to persons under the age of twenty-one—Penalty.
69.50.500 - Powers of enforcement personnel.
69.50.501 - Administrative inspections.
69.50.502 - Warrants for administrative inspections.
69.50.504 - Cooperative arrangements.
69.50.505 - Seizure and forfeiture.
69.50.506 - Burden of proof; liabilities.
69.50.508 - Education and research.
69.50.509 - Search and seizure of controlled substances.
69.50.510 - Search and seizure at rental premises—Notification of landlord.
69.50.511 - Cleanup of hazardous substances at illegal drug manufacturing facility—Rules.
69.50.515 - Pharmacies—Cannabis—Notification and disposal.
69.50.525 - Diversion prevention and control—Report.
69.50.530 - Dedicated cannabis account (as amended by 2022 c 16).
69.50.540 - Dedicated cannabis account—Appropriations (as amended by 2022 c 16).
69.50.550 - Cost-benefit evaluations.
69.50.561 - Advice and consultation services—Licensed cannabis businesses.
69.50.563 - Licensed cannabis businesses—Civil penalty—Rules.
69.50.564 - Licensed cannabis businesses—Settlement agreement.
69.50.570 - Bundled transactions—Retail sales—Subject to tax—Exception.
69.50.575 - Cannabis health and beauty aids.
69.50.585 - Branded promotional items—Nominal value—Personal services.
69.50.587 - Cannabis science task force reports—Board rules.
69.50.601 - Pending proceedings.
69.50.602 - Continuation of rules.
69.50.603 - Uniformity of interpretation.