Revised Code of Washington

Wash. Rev. Code § 82.08.9997 (2026)

✓ current as of May 2026

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The taxes imposed by this chapter do not apply to the retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by an agreement entered into under RCW 43.06.490. "Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as defined in RCW 69.50.101. The provisions of RCW 82.32.805 and 82.32.808 do not apply to this section.

[ 2022 c 56 s 6; 2022 c 16 s 154; 2015 c 207 s 4.]

Notes:

Reviser's note: This section was amended by 2022 c 16 s 154 and by 2022 c 56 s 6, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).

Intent—Finding—2022 c 16: See note following RCW 69.50.101.

Intent—Finding—2015 c 207: See note following RCW 43.06.490.

Notes of Decisions

Cited in 2 cases, 2018–2018 · leading case: Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018).

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Green Collar Club v. State, 413 P.3d 1083 (Wash. Ct. App. 2018). “RCW 82.08.9997 ; RCW 69.50.535. During the relevant taxing period, medical marijuana was not explicitly exempted from retail sales tax.”

Rainier Xpress v. State Of Washington, Dep't Of Revenue (Wash. Ct. App. 2018). “RCW 82.08.9997; RCW 69.50.535. During the relevant taxing period, medical marijuana was not explicitly exempted from retail sales tax.”

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