| Passed by the Senate March 16, 2003 YEAS 48 ________________________________________ President of the Senate Passed by the House April 11, 2003 YEAS 86 ________________________________________ Speaker of the House of Representatives | I, Milton H. Doumit, Jr., Secretary of the Senate of the State of Washington, do hereby certify that the attached is SUBSTITUTE SENATE BILL 5933 as passed by the Senate and the House of Representatives on the dates hereon set forth. ________________________________________ Secretary | |
| Approved ________________________________________ Governor of the State of Washington | Secretary of State State of Washington |
| State of Washington | 58th Legislature | 2003 Regular Session |
READ FIRST TIME 02/28/03.
AN ACT Relating to cigarette tax contracts; and amending RCW 43.06.460.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 43.06.460 and 2002 c 87 s 1 are each amended to read
as follows:
(1) The governor is authorized to enter into cigarette tax
contracts with the Squaxin Island Tribe, the Nisqually Tribe, Tulalip
Tribes, the Muckleshoot Indian Tribe, the Quinault Nation, the
Jamestown S'Klallam Indian Tribe, the Port Gamble S'Klallam Tribe, the
Stillaguamish Tribe, the Sauk-Suiattle Tribe, the Skokomish Indian
Tribe, the Yakama Nation, the Suquamish Tribe, the Nooksack Indian
Tribe, the Lummi Nation, the Chehalis Confederated Tribes, the Upper
Skagit Tribe, the Snoqualmie Tribe, ((and)) the Swinomish Tribe, the
Samish Indian Nation, the Quileute Tribe, and the Kalispel Tribe. Each
contract adopted under this section shall provide that the tribal
cigarette tax rate be one hundred percent of the state cigarette and
state and local sales and use taxes within three years of enacting the
tribal tax and shall be set no lower than eighty percent of the state
cigarette and state and local sales and use taxes during the three-year
phase-in period. The three-year phase-in period shall be shortened by
three months each quarter the number of cartons of nontribal
manufactured cigarettes is at least ten percent or more than the
quarterly average number of cartons of nontribal manufactured
cigarettes from the six-month period preceding the imposition of the
tribal tax under the contract. Sales at a retailer operation not in
existence as of the date a tribal tax under this section is imposed are
subject to the full rate of the tribal tax under the contract. The
tribal cigarette tax is in lieu of the state cigarette and state and
local sales and use taxes, as provided in RCW 43.06.455(3).
(2) A cigarette tax contract under this section is subject to RCW
43.06.455.