Wash. Rev. Code » Title 43 · Chapter 43.06
Revised Code of Washington

Wash. Rev. Code § 43.06.450 (2026)

✓ current as of May 2026
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The legislature intends to further the government-to-government relationship between the state of Washington and Indians in the state of Washington by authorizing the governor to enter into contracts concerning the sale of cigarettes and vapor products. The legislature finds that these cigarette tax and vapor product tax contracts will provide a means to promote economic development, provide needed revenues for tribal governments and Indian persons, and enhance enforcement of the state's cigarette tax and vapor product tax, ultimately saving the state money and reducing conflict. In addition, it is the intent of the legislature that the negotiations and the ensuing contracts have no impact on the state's share of the proceeds under the master settlement agreement entered into on November 23, 1998, by the state. Chapter 235, Laws of 2001 and chapter 445, Laws of 2019 do not constitute a grant of taxing authority to any Indian tribe nor do they provide precedent for the taxation of non-Indians on fee land.
[ 2019 c 445 s 301; 2001 c 235 s 1.]

Notes:

Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Notes of Decisions
Cited in 5 cases, 2005–2010 · leading case: Nisqually Indian Tribe v. Gregoire, 623 F.3d 923 (9th Cir. 2010).
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Nisqually Indian Tribe v. Gregoire, 623 F.3d 923 (9th Cir. 2010). · cites it 2× “2d 10 (1980); Wash. Rev.Code § 43.06.450 (granting the governor power to enter into contracts with Indian tribes in Washington to govern tobacco tax collection).”
Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “If so, the Indian tribes must purchase cigarettes from certain sources, including Washington licensed wholesalers and out-of-state wholesalers who certify to the State that they agree to comply with the terms of the contract.”
Wilbur v. Locket, 423 F.3d 1101 (9th Cir. 2005). · cites it 3× “Wash. Rev.Code § 43.06.450. Such contracts must “provide for a tribal cigarette tax in lieu of all state cigarette taxes and state and local sales and use taxes on sales of cigarettes in Indian country by Indian retailers,” but the tribe may “allow an exemption for sales to…”
Nisqually Indian Tribe v. Gregoire, 649 F. Supp. 2d 1203 (W.D. Wash. 2009). “at § 43.06.450. A cigarette tax contract meets the requirements of state law if it pertains *1212 only to sales by Indian retailers taking place within Indian Country, imposes a Tribal tax, equal to 100% of the relevant State taxes, and is collected and used for essential…”
Matheson v. State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “If so, the Indian tribes must purchase cigarettes from certain sources, including Washington licensed wholesalers and out-of-state wholesalers who certify to the State that they agree to comply with the terms of the contract.”
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