RCW 82.25.080
Distributor and retailer license requirements.
(1) A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under chapter 70.345 RCW may sell vapor products to retailers located in Washington only if the retailer has a current retailer's license under chapter 70.345 RCW.
[ 2019 c 445 § 116.]
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.