Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.08: RETAIL SALES TAX/§ 82.08.9997
Washington Statutes

§ 82.08.9997 — Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.

Washington § 82.08.9997
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.08RETAIL SALES TAX

This text of Washington § 82.08.9997 (Exemptions—Retail sale of cannabis, useable cannabis, cannabis concentrates, and cannabis-infused products covered by cannabis agreement between state and tribe.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.08.9997 (2026).

Text

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. 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 followi

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Related

Green Collar Club v. State
413 P.3d 1083 (Court of Appeals of Washington, 2018)
3 case citations
Rainier Xpress v. State Of Washington, Department Of Revenue
(Court of Appeals of Washington, 2018)

Legislative History

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

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.08.9997, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.08.9997.