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Wash. Rev. Code ch. 82.26 – Tax on tobacco products. | Midpage
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Revised Code of Washington
Title 82
Chapter 82.26
Wash. Rev. Code ch. 82.26
Tax on tobacco products.
82.26.010
Definitions. (Effective until January 1, 2026.)
82.26.020
Tax imposed—Deposited into the general fund.
82.26.027
Tax preferences—Expiration dates.
82.26.030
Legislative intent—Purpose.
82.26.040
When tax not applicable under laws of United States.
82.26.060
Books and records to be preserved—Entry and inspection by department or board.
82.26.070
Preservation of invoices of sales to other than ultimate consumer.
82.26.080
Retailer invoices—Requirements—Inspection.
82.26.090
Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
82.26.100
Reports and returns.
82.26.105
Inspection of books, documents, or records of carriers.
82.26.110
When credit may be obtained for tax paid.
82.26.120
Administration.
82.26.121
Enforcement—Appointment of officers of liquor and cannabis board.
82.26.130
Invoices—Nonpayment—Penalties and interest.
82.26.140
Transport of tobacco products—Requirements—Vehicle inspection.
82.26.150
Distributor's license, retailer's license—Application—Approval—Display.
82.26.160
Distributor's license—Application fees.
82.26.170
Retailer's license—Application fee.
82.26.180
Board website listing distributors and retailers.
82.26.190
Distributors and retailers—Valid license required—Violations—Penalties.
82.26.200
Sales from distributors to retailers—Requirements.
82.26.210
Manufacturer's representatives—Requirements.
82.26.220
Enforcement, administration of chapter—License suspension, revocation.
82.26.230
Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
82.26.240
Seizure and forfeiture of property—Department and board requirements.
82.26.250
Enforcement—Search warrants.
82.26.260
Tobacco product code—Tax payment and exemption verification.