Washington Statutes
§ 82.25.080 — Distributor and retailer license requirements.
Washington § 82.25.080
This text of Washington § 82.25.080 (Distributor and retailer license requirements.) 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 § 82.25.080 (2026).
Text
(1)A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2)Every distributor licensed under chapter 70.345 RCW may sell vapor products to retailers located in
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Related
§ 82.25.010
Washington § 82.25.010
§ 82.08.0318
Washington § 82.08.0318
Legislative History
[2019 c 445 s 116.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.25.080, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.25.080.