Wash. Rev. Code » Title 82 · Chapter 82.24
Revised Code of Washington

Wash. Rev. Code § 82.24.040 (2026)

Duty of wholesaler

✓ current as of May 2026
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(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes.
(2) No wholesaler in this state may possess within this state unstamped cigarettes except that:
(a) Every wholesaler in the state who is licensed under Washington state law may possess within this state unstamped cigarettes for such period of time after receipt as is reasonably necessary to affix the stamps as required; and
(b) Any wholesaler in the state who is licensed under Washington state law and who furnishes a surety bond in a sum satisfactory to the department, shall be permitted to set aside, without affixing the stamps required by this chapter, such part of the wholesaler's stock as may be necessary for the conduct of the wholesaler's business in making sales to persons in another state or foreign country or to instrumentalities of the federal government. Such unstamped stock shall be kept separate and apart from stamped stock.
(3) Every wholesaler licensed under Washington state law shall, at the time of shipping or delivering any of the articles taxed herein to a point outside of this state or to a federal instrumentality, make a true duplicate invoice of the same which shall show full and complete details of the sale or delivery, whether or not stamps were affixed thereto, and shall transmit such true duplicate invoice to the department, at Olympia, not later than the fifteenth day of the following calendar month. For failure to comply with the requirements of this section, the department may revoke the permission granted to the taxpayer to maintain a stock of goods to which the stamps required by this chapter have not been affixed.
(4) Unstamped cigarettes possessed by a wholesaler under subsection (2) of this section that are transferred by the wholesaler to another facility of the wholesaler within the borders of Washington shall be transferred in compliance with RCW 82.24.250.
(5) Every wholesaler who is licensed by Washington state law shall sell cigarettes to retailers located in Washington only if the retailer has a current cigarette retailer's license or is an Indian tribal organization authorized to possess untaxed cigarettes under this chapter and the rules adopted by the department.
(6) Nothing in this section shall be construed as limiting any otherwise lawful activity under a cigarette tax compact pursuant to chapter 43.06 RCW.
[ 2003 c 114 s 3; 1995 c 278 s 3; 1990 c 216 s 2; 1969 ex.s. c 214 s 1; 1961 c 15 s 82.24.040. Prior: 1959 c 270 s 4; prior: 1949 c 228 s 13, part; 1943 c 156 s 11, part; 1941 c 178 s 13, part; 1939 c 225 s 23, part; 1935 c 180 s 82, part; Rem. Supp. 1949 s 8370-82, part.]

Notes:

Effective date—1995 c 278: See note following RCW 82.24.010.
Notes of Decisions
Cited in 4 cases, 1987–2006 · leading case: Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006).
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Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). · cites it 3× “RCW 82.24.040, .260(1). Even when viewed in the light most favorable to Mr.”
Matheson v. State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). · cites it 5× “900; RCW 82.24.040. However, non-Indians and non-tribal Indians, those not enrolled with the tribe where they are doing business, must pay tax on cigarette retail sales on reservations.”
Gord v. Dep't of Revenue, 749 P.2d 678 (Wash. Ct. App. 1987). · cites it 3× “RCW 82.24.040. RCW 82.24.040 also imposes on every wholesaler the duty to affix the requisite denomination of stamps to cigarettes that are otherwise received for distribution.”
United States v. Brigman, 874 F. Supp. 1125 (E.D. Wash. 1994). “Additionally, RCW 82.24.040 provides that the Department of Revenue may “revoke this permission to maintain a stock of unstamped goods for sale to a specific Indian tribal organization when it appears that sales of unstamped cigarettes to persons who are not enrolled members of…”
— Wash. Rev. Code § 82.24.040(2) — 1 case
Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “RCW 82.24.040, .260(1). Even when viewed in the light most favorable to Mr.”
— Wash. Rev. Code § 82.24.040(2)(b) — 2 cases
Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “RCW 82.24.040, .260(1). Even when viewed in the light most favorable to Mr.”
Matheson v. State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “900; RCW 82.24.040. However, non-Indians and non-tribal Indians, those not enrolled with the tribe where they are doing business, must pay tax on cigarette retail sales on reservations.”
— Wash. Rev. Code § 82.24.040(2)(c) — 1 case
Matheson v. State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). “900; RCW 82.24.040. However, non-Indians and non-tribal Indians, those not enrolled with the tribe where they are doing business, must pay tax on cigarette retail sales on reservations.”
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