Revised Code of Washington
Chapter 82.25 - Tax on Vapor Products.
82.25.075 - Distributors and retailers—Invoices—Transportation—Additional licenses.

RCW 82.25.075
Distributors and retailers—Invoices—Transportation—Additional licenses.

(1) No person engaged in or conducting business as a distributor or retailer in this state may:
(a) Make, use, or present or exhibit to the department or the board any invoice for any of the vapor products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or
(b) Fail to produce on demand of the department or the board all invoices of all the vapor products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
(2)(a) No person, other than a licensed distributor, retailer or delivery sales licensee, or manufacturer's representative, may transport vapor products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
(i) Notice of the transportation has been given as required under RCW 82.25.065;
(ii) The person transporting the vapor products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of vapor products being transported; and
(iii) The vapor products are consigned to or purchased by a person in this state who is licensed under chapter 70.345 RCW.
(b) A violation of this subsection (2) is a gross misdemeanor.
(3) Any person licensed under chapter 70.345 RCW as a distributor, and any person licensed under chapter 70.345 RCW as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured, except as otherwise provided by law. A violation of this subsection (3) is a misdemeanor.
(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
(5) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.

[ 2019 c 445 § 115.]
NOTES:

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