Washington Statutes
§ 82.26.200 — Sales from distributors to retailers—Requirements.
Washington § 82.26.200
This text of Washington § 82.26.200 (Sales from distributors to retailers—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 § 82.26.200 (2026).
Text
(1)A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco 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 RCW 82.26.010 (14) 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 this chapter must sell tobacco products to retailers loca
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Related
Legislative History
[2020 c 139 s 35;2005 c 180 s 17.]
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 § 82.26.200, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.26.200.