Revised Code of Washington
Chapter 82.25 - Tax on Vapor Products.
82.25.005 - Definitions.

RCW 82.25.005
Definitions.

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Accessible container" means a container that is intended to be opened. The term does not mean a closed cartridge or closed container that is not intended to be opened such as a disposable e-cigarette.
(2) "Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management.
(3) "Board" means the Washington state liquor and cannabis board.
(4) "Business" means any trade, occupation, activity, or enterprise engaged in selling or distributing vapor products in this state.
(5) "Distributor" means any person:
(a) Engaged in the business of selling vapor products in this state who brings, or causes to be brought, into this state from outside the state any vapor products for sale;
(b) Who makes, manufactures, fabricates, or stores vapor products in this state for sale in this state;
(c) Engaged in the business of selling vapor products outside this state who ships or transports vapor products to retailers or consumers in this state; or
(d) Engaged in the business of selling vapor products in this state who handles for sale any vapor products that are within this state but upon which tax has not been imposed.
(6) "Indian country" has the same meaning as provided in RCW 82.24.010.
(7) "Manufacturer" has the same meaning as provided in RCW 70.345.010.
(8) "Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's vapor products and includes employees and independent contractors.
(9) "Person" means: Any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, corporation, limited liability company, association, or society; the state and its departments and institutions; any political subdivision of the state of Washington; and any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Except as provided otherwise in this chapter, "person" does not include any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(10) "Place of business" means any place where vapor products are sold or where vapor products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, or train.
(11) "Retail outlet" has the same meaning as provided in RCW 70.345.010.
(12) "Retailer" has the same meaning as provided in RCW 70.345.010.
(13) "Sale" has the same meaning as provided in RCW 70.345.010.
(14) "Taxpayer" means a person liable for the tax imposed by this chapter.
(15) "Vapor product" means any noncombustible product containing a solution or other consumable substance, regardless of whether it contains nicotine, which employs a mechanical heating element, battery, or electronic circuit regardless of shape or size that can be used to produce vapor from the solution or other substance, including an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance, regardless of whether it contains nicotine, that is intended to be used with or in a device that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device and is sold for such purpose.
(a) The term does not include:
(i) Any product approved by the United States food and drug administration for sale as a tobacco cessation product, medical device, or for other therapeutic purposes when such product is marketed and sold solely for such an approved purpose;
(ii) Any product that will become an ingredient or component in a vapor product manufactured by a distributor; or
(iii) Any product that meets the definition of cannabis, useable cannabis, cannabis concentrates, cannabis-infused products, cigarette, or tobacco products.
(b) For purposes of this subsection (15):
(i) "Cigarette" has the same meaning as provided in RCW 82.24.010; and
(ii) "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as provided in RCW 69.50.101.

[ 2022 c 16 § 163; 2019 c 445 § 101.]
NOTES:

Intent—Finding—2022 c 16: See note following RCW 69.50.101.

Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.