Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.25 - Tax on Vapor Products.

82.25.005 - Definitions. - RCW 82.25.005 Definitions. The definitions in this section apply throughout...

82.25.010 - Tax imposed—Time of collection—Deposits. - RCW 82.25.010 Tax imposed—Time of collection—Deposits. (1)(a) There is levied...

82.25.015 - Foundational public health services account. - RCW 82.25.015 Foundational public health services account. The foundational public...

82.25.020 - Intent—Purpose. - RCW 82.25.020 Intent—Purpose. It is the intent and purpose of...

82.25.025 - Federal law preemption. - RCW 82.25.025 Federal law preemption. The tax imposed by RCW...

82.25.030 - Recordkeeping requirements. - RCW 82.25.030 Recordkeeping requirements. (1) Every distributor must keep at...

82.25.035 - Itemized invoice requirement when sold to person other than ultimate consumer. - RCW 82.25.035 Itemized invoice requirement when sold to person other...

82.25.040 - Itemized invoice requirement—Retailers. - RCW 82.25.040 Itemized invoice requirement—Retailers. (1) Every retailer must procure...

82.25.050 - Chapter 82.32 RCW application. - RCW 82.25.050 Chapter 82.32 RCW application. All of the provisions...

82.25.055 - Enforcement officers. - RCW 82.25.055 Enforcement officers. The department must authorize, as duly...

82.25.060 - Invoice requirements—Rules—Liability. - RCW 82.25.060 Invoice requirements—Rules—Liability. (1) The department may by rule...

82.25.065 - Transporting vapor products for sale—Notice. - RCW 82.25.065 Transporting vapor products for sale—Notice. (1) No person...

82.25.070 - Recordkeeping by the board. - RCW 82.25.070 Recordkeeping by the board. The board must compile...

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...

82.25.080 - Distributor and retailer license requirements. - RCW 82.25.080 Distributor and retailer license requirements. (1) A retailer...

82.25.085 - Manufacturer's representatives. - RCW 82.25.085 Manufacturer's representatives. A manufacturer that has manufacturer's representatives...

82.25.090 - License and notice requirement violations—Seizure and forfeiture. - RCW 82.25.090 License and notice requirement violations—Seizure and forfeiture. (1)...

82.25.095 - Seizure and forfeiture procedures. - RCW 82.25.095 Seizure and forfeiture procedures. (1) In all cases...

82.25.100 - Violations of chapter—Affidavit—Search warrants. - RCW 82.25.100 Violations of chapter—Affidavit—Search warrants. When the department or...

82.25.105 - Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization. - RCW 82.25.105 Tax credit—Sold outside state—Returned, destroyed products—Sold to United...

82.25.110 - Preexisting inventories. - RCW 82.25.110 Preexisting inventories. (1) Preexisting inventories of vapor products...

82.25.900 - Conflict with federal requirements—2019 c 445. - RCW 82.25.900 Conflict with federal requirements—2019 c 445. If any...

82.25.901 - Effective date—2019 c 445. - RCW 82.25.901 Effective date—2019 c 445. This act takes effect...