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

Wash. Rev. Code § 82.24.900 (2026)

✓ current as of May 2026
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The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.
[ 1961 c 15 s 82.24.900. Prior: 1935 c 180 s 94; RRS s 8370-94.]
Notes of Decisions
Cited in 4 cases, 2004–2006 · leading case: Bercier v. Kiga, 103 P.3d 232 (Wash. Ct. App. 2004).
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Bercier v. Kiga, 103 P.3d 232 (Wash. Ct. App. 2004). “RCW 82.24.900, RCW 82.26.040. 4 U.S.C. § 109 specifically exempts Indians from state taxation: "Nothing in sections 105 and 106 of this title shall be deemed to authorize the levy or collection of any tax on or from any Indian not otherwise taxed.”
Bercier v. Kiga, 127 Wash. App. 809 (Wash. Ct. App. 2004). “RCW 82.24.900; RCW 82.26.040. ¶20 Washington provides additional statutory cigarette tax exemptions for Indian and military personnel.”
Matheson v. Washington State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). · cites it 2× “RCW 82.24.900, .040. However, non-Indians and nontribal Indians, those not enrolled with the tribe where they are doing business, must pay tax on cigarette retail sales on reservations.”
Matheson v. State Liquor Control Bd., 130 P.3d 897 (Wash. Ct. App. 2006). · cites it 2× “RCW 82.24.900; 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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