RCW 82.25.025
Federal law preemption.
The tax imposed by RCW 82.25.010 does not apply with respect to any vapor products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 2019 c 445 § 105.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Structure Revised Code of Washington
Chapter 82.25 - Tax on Vapor Products.
82.25.010 - Tax imposed—Time of collection—Deposits.
82.25.015 - Foundational public health services account.
82.25.025 - Federal law preemption.
82.25.030 - Recordkeeping requirements.
82.25.035 - Itemized invoice requirement when sold to person other than ultimate consumer.
82.25.040 - Itemized invoice requirement—Retailers.
82.25.050 - Chapter 82.32 RCW application.
82.25.055 - Enforcement officers.
82.25.060 - Invoice requirements—Rules—Liability.
82.25.065 - Transporting vapor products for sale—Notice.
82.25.070 - Recordkeeping by the board.
82.25.075 - Distributors and retailers—Invoices—Transportation—Additional licenses.
82.25.080 - Distributor and retailer license requirements.
82.25.085 - Manufacturer's representatives.
82.25.090 - License and notice requirement violations—Seizure and forfeiture.
82.25.095 - Seizure and forfeiture procedures.
82.25.100 - Violations of chapter—Affidavit—Search warrants.
82.25.110 - Preexisting inventories.