Wash. Rev. Code » Title 82 · Chapter 82.08
Revised Code of Washington

Wash. Rev. Code § 82.08.0316 (2026)

Exemptions—Sales of cigarettes by Indian retailers

✓ current as of May 2026
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The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.
[ 2008 c 228 s 3; 2005 c 11 s 3; 2001 c 235 s 4.]

Notes:

Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.
Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.
Intent—Finding—2001 c 235: See RCW 43.06.450.