Wash. Rev. Code » Title 82 · Chapter 82.26
Revised Code of Washington

Wash. Rev. Code § 82.26.040 (2025)

When tax not applicable under laws of United States

✓ laws through the 2025 session: 2026 session laws are not yet included
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The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 1961 c 15 s 82.26.040. Prior: 1959 ex.s. c 5 s 14.]
Notes of Decisions
Cited in 2 cases, 2004–2004 · 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). “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). “900; RCW 82.26.040. ¶20 Washington provides additional statutory cigarette tax exemptions for Indian and military personnel.”
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