AN ACT
Relating to the administration and collection of the cigarette tax; amending
RCW 82.24.010, 82.24.030, 82.24.040, 82.24.050, 82.24.080, 82.24.090,
82.24.110, 82.24.120, 82.24.230, 82.24.250, 82.24.260, and 82.26.010; adding
new sections to chapter 82.24 RCW; prescribing penalties; providing an
effective date; and declaring an emergency.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.24.010 and 1961 c 15 s 82.24.010 are each amended to read as follows:
((For
the purposes of this chapter,)) Unless the context clearly
requires otherwise ((required by)), the ((context)) definitions
in this section apply throughout this chapter:
(1) (("Wholesaler"
means every person who purchases, sells, or distributes any one or more of the
articles taxed herein to retailers for the purpose of resale only;)) "Cigarette"
means any roll for smoking made wholly or in part of tobacco, irrespective of
size or shape and irrespective of the tobacco being flavored, adulterated, or
mixed with any other ingredient, where such roll has a wrapper or cover made of
paper or any material, except where such wrapper is wholly or in the greater
part made of natural leaf tobacco in its natural state.
(2) "Indian
tribal organization" means a federally recognized Indian tribe, or tribal
entity, and includes an Indian wholesaler or retailer that is owned by an
Indian who is an enrolled tribal member conducting business under tribal
license or similar tribal approval within Indian country. For purposes of this
chapter "Indian country" is defined in the manner set forth in 18
U.S.C. Sec. 1151.
(3)
"Precollection obligation" means the obligation of a seller otherwise
exempt from the tax imposed by this chapter to collect the tax from that
seller's buyer.
(4)
"Retailer" means every person, other than a wholesaler, who
purchases, sells, offers for sale or distributes any one or more of the
articles taxed herein, irrespective of quantity or amount, or the number of
sales, and all persons operating under a retailer's registration certificate((;)).
(((3)))
(5) "Retail selling price" means the ordinary, customary or
usual price paid by the consumer for each package of cigarettes, less the tax
levied by this chapter and less any similar tax levied by this state((;
(4)
"Cigarette" means any roll for smoking made wholly or in part of
tobacco, irrespective of size or shape and irrespective of the tobacco being
flavored, adulterated, or mixed with any other ingredient, where such roll has
a wrapper or cover made of paper or any material, except where such wrapper is
wholly or in the greater part made of natural leaf tobacco in its natural
state;)).
(((5)))
(6) "Stamp" means the stamp or stamps ((or meter
impressions)) by use of which the tax levy under this chapter is paid((;))
or identification is made of those cigarettes with respect to which no tax
is imposed.
(((6)))
(7) "Wholesaler" means every person who purchases, sells, or
distributes any one or more of the articles taxed herein to retailers for the
purpose of resale only.
(8)
The meaning attributed, in chapter 82.04 RCW, to the words "person,"
"sale," "business" and "successor" ((shall
apply)) applies equally in ((the provisions of)) this
chapter.
Sec.
2. RCW
82.24.030 and 1990 c 216 s 1 are each amended to read as follows:
(1)
In order to enforce collection of the tax hereby levied, the department of
revenue shall design and have printed stamps of such size and denominations as
may be determined by the department((, such)). The stamps ((to))
must be affixed on the smallest container or package that will be
handled, sold, used, consumed, or distributed, to permit the department to
readily ascertain by inspection, whether or not such tax has been paid or
whether an exemption from the tax applies.
(2)
Except as otherwise provided in this chapter, every person shall cause to be
affixed on every package of cigarettes, stamps of an amount equaling the tax
due thereon or stamps identifying the cigarettes as exempt before he or
she sells, offers for sale, uses, consumes, handles, removes, or otherwise
disturbs and distributes the same: PROVIDED, That where it is established to
the satisfaction of the department that it is impractical to affix such stamps
to the smallest container or package, the department may authorize the affixing
of stamps of appropriate denomination to a large container or package.
((The
department may authorize the use of meter stamping machines for imprinting
stamps, which imprinted stamps shall be in lieu of those otherwise provided for
under this chapter, and if such use is authorized, shall provide reasonable
rules and regulations with respect thereto.))
Sec.
3. RCW
82.24.040 and 1990 c 216 s 2 are each amended to read as follows:
(1)
No wholesaler in this state may possess within this state unstamped cigarettes
except that:
(((1)))
(a) Every wholesaler in the state who is licensed under Washington state
law may possess within this state unstamped cigarettes for such period of time
after receipt as is reasonably necessary to affix the stamps as required; and
(((2)))
(b) Any wholesaler in the state who is licensed under Washington state
law and who furnishes a surety bond in a sum satisfactory to the department,
shall be permitted to set aside, without affixing the stamps required by this
chapter, such part of ((his)) the wholesaler's stock as may be
necessary for the conduct of ((his)) the wholesaler's business in
making sales to persons in another state or foreign country((,)) or
to instrumentalities of the federal government((, or to the established
governing bodies of any Indian tribe, recognized as such by the United States
Department of the Interior)). Such unstamped stock shall be kept separate
and apart from stamped stock.
(((3)))
(2) Every wholesaler licensed under Washington state law shall, at the
time of shipping or delivering any of the articles taxed herein to a point
outside of this state((,)) or to a federal instrumentality((, or to
an Indian tribal organization)), make a true duplicate invoice of the same
which shall show full and complete details of the sale or delivery, whether or
not stamps were affixed thereto, and shall transmit such true duplicate invoice
to the ((main office of the)) department, at Olympia, not later than the
fifteenth day of the following calendar month((, and)). For
failure to comply with the requirements of this section, the department
may revoke the permission granted to the taxpayer to maintain a stock of goods
to which the stamps required by this chapter have not been affixed. ((The
department may also revoke this permission to maintain a stock of unstamped
goods for sale to a specific Indian tribal organization when it appears that
sales of unstamped cigarettes to persons who are not enrolled members of a
recognized Indian tribe are taking place, or have taken place, within the
exterior boundaries of the reservation occupied by that tribe.))
(3)
Every wholesaler who is licensed by Washington state law shall sell cigarettes
to retailers located in Washington only if the retailer has a current cigarette
retailer's license or is an Indian tribal organization authorized to possess
untaxed cigarettes under this chapter and the rules adopted by the department.
Sec.
4. RCW
82.24.050 and 1990 c 216 s 3 are each amended to read as follows:
No
retailer in this state may possess unstamped cigarettes within this state ((unless
the retailer is licensed under Washington state law and, within a period of
time after receipt of any of the articles taxed herein as is reasonably
necessary for the purpose, causes the same to have the requisite denomination
and amount of stamps affixed to represent the tax imposed herein: PROVIDED,
That those articles to which stamps have been properly affixed by a wholesaler
or another retailer, licensed under Washington state law, may be retained by
any retailer, and that those articles intended for sale to qualified purchasers
may, under rules adopted by the department of revenue, be retained by federal
instrumentalities and Indian tribal organizations, without affixing the stamps
required by)) except as provided in this chapter.
Sec.
5. RCW
82.24.080 and 1993 c 492 s 308 are each amended to read as follows:
(1)
It is the intent and purpose of this chapter to levy a tax on all of the
articles taxed under this chapter, sold, used, consumed, handled, possessed, or
distributed within this state and to collect the tax from the person who first
sells, uses, consumes, handles, possesses (either physically or constructively,
in accordance with RCW 82.24.020) or distributes them in the state. It is
further the intent and purpose of this chapter that whenever any of the
articles taxed under this chapter is given away for advertising or any other
purpose, it shall be taxed in the same manner as if it were sold, used,
consumed, handled, possessed, or distributed in this state.
(2)
It is also the intent and purpose of this chapter that the tax shall be imposed
at the time and place of the first taxable event ((occurring)) and
upon the first taxable person within this state. Any person whose
activities would otherwise require payment of the tax imposed by subsection (1)
of this section but who is exempt from the tax nevertheless has a precollection
obligation for the tax that must be imposed on the first taxable event within
this state. A precollection obligation may not be imposed upon a person exempt
from the tax who sells, distributes, or transfers possession of cigarettes to
another person who, by law, is exempt from the tax imposed by this chapter or
upon whom the obligation for collection of the tax may not be imposed.
Failure to pay the tax with respect to a taxable event shall not prevent tax
liability from arising by reason of a subsequent taxable event.
(3)
In the event of an increase in the rate of the tax imposed under this chapter,
it is the intent of the legislature that the first person who sells, uses,
consumes, handles, possesses, or distributes previously taxed articles after
the effective date of the rate increase shall be liable for the additional tax,
or its precollection obligation as required by this chapter, represented by
the rate increase((, but)). The failure to pay the additional
tax with respect to the first taxable event after the effective date of a rate
increase shall not prevent tax liability for the additional tax from arising
from a subsequent taxable event.
Sec.
6. RCW
82.24.090 and 1975 1st ex.s. c 278 s 62 are each amended to read as follows:
(1)
Every wholesaler or retailer subject to the provisions of this chapter shall
keep and preserve for a period of five years an accurate set of records((,
showing)). These records must show all transactions ((had with
reference)) relating to the purchase and sale of any of the articles
taxed ((herein and such persons shall also keep separately)) under
this chapter and show all physical inventories performed on those articles,
all invoices, and ((shall keep)) a record of all stamps purchased((,
and)). All such records and all stock of taxable articles on hand
shall be open to inspection at all reasonable times by the department of
revenue or its duly authorized agent.
(2)
All wholesalers shall within fifteen days after the first day of each month
file with the department of revenue a report of all drop shipment sales made by
them to retailers within this state during the preceding month((, which)).
The report shall show the name and address of the retailer to whom the
cigarettes were sold, the kind and quantity, and the date of delivery thereof.
Sec.
7. RCW
82.24.110 and 1990 c 216 s 4 are each amended to read as follows:
(1)
Each of the following acts is a gross misdemeanor and punishable as such:
(a) To
sell, except as a licensed wholesaler ((or licensed retailer)) engaged
in interstate commerce as to the article being taxed herein, without the stamp
first being affixed;
(b) To
sell in Washington as a wholesaler to a retailer who does not possess and is
required to possess a current cigarette retailer's license;
(c)
To use or have in possession knowingly or intentionally any forged or
counterfeit stamps;
(((c)))
(d) For any person other than the department of revenue or its duly
authorized agent to sell any stamps not affixed to any of the articles taxed
herein whether such stamps are genuine or counterfeit;
(((d)))
(e) To violate any of the provisions of this chapter;
(((e)))
(f) To violate any lawful rule ((or regulation)) made and
published by the department of revenue;
(((f)))
(g) To use any stamps more than once;
(((g)))
(h) To refuse to allow the department of revenue or ((any)) its
duly authorized agent ((thereof)), on demand, to make full inspection of
any place of business where any of the articles herein taxed are sold or
otherwise hinder or prevent such inspection;
(((h)))
(i) Except as provided in this chapter, for any retailer((, except
one permitted to maintain an unstamped stock to engage in interstate business
as provided herein,)) to have in possession in any place of business any of
the articles herein taxed, unless the same have the proper stamps attached;
(((i)))
(j) For any person to make, use, or present or exhibit to the department
of revenue or ((any)) its duly authorized agent ((thereof)),
any invoice for any of the articles herein taxed which bears an untrue date or
falsely states the nature or quantity of the goods therein invoiced;
(((j)))
(k) For any wholesaler or retailer or his or her agents or employees to
fail to produce on demand of the department of revenue all invoices of all the
articles herein taxed or stamps bought by him or her or received in his or her
place of business within five years prior to such demand unless he or she can
show by satisfactory proof that the nonproduction of the invoices was due to
causes beyond his or her control;
(((k)))
(l) For any person to receive in this state any shipment of any of the
articles taxed herein, when the same are not stamped, for the purpose of
avoiding payment of tax. It is presumed that persons other than dealers who
purchase or receive shipments of unstamped cigarettes do so to avoid payment of
the tax imposed herein;
(((l)))
(m) For any person to possess or transport ((upon the public
highways, roads, or streets of)) in this state a quantity of sixty
thousand cigarettes or less unless the proper stamps required by this chapter
have been affixed or unless: (i) Notice of the possession or transportation
has been given as required by RCW 82.24.250; (ii) the person transporting
the cigarettes has in actual possession invoices or delivery tickets ((therefor))
which show the true name and address of the consignor or seller, the true name and
address of the consignee or purchaser, and the quantity and brands of the
cigarettes so transported; and ((unless)) (iii) the
cigarettes are consigned to or purchased by any person in this state who is ((a
purchaser or consignee)) authorized by this chapter to possess unstamped
cigarettes in this state.
(2) It
is unlawful for any person knowingly or intentionally to possess or to
transport ((upon the public highways, roads, or streets of)) in
this state a quantity in excess of sixty thousand cigarettes unless the proper
stamps required by this chapter are affixed thereto or unless: (a) Proper
notice as required by RCW 82.24.250 has been given; (b) the person
transporting the cigarettes actually possesses invoices or delivery tickets
showing the true name and address of the consignor or seller, the true name and
address of the consignee or purchaser, and the quantity and brands of the
cigarettes so transported; and (c) the cigarettes are consigned to or
purchased by a person in this state who is authorized by this chapter to
possess unstamped cigarettes in this state. Violation of this section
shall be punished as a class C felony under Title 9A RCW.
(3)
All agents, employees, and others who aid, abet, or otherwise participate in
any way in the violation of the provisions of this chapter or in any of the
offenses described in this chapter shall be guilty and punishable as
principals, to the same extent as any wholesaler or retailer or any other
person violating ((the provisions thereof)) this chapter.
Sec.
8. RCW
82.24.120 and 1990 c 267 s 1 are each amended to read as follows:
(1)
If any person, subject to the provisions of this chapter or any rules ((and
regulations promulgated)) adopted by the department of revenue under
authority hereof, is found to have failed to affix the stamps required, or to
have them affixed as herein provided, or to pay any tax due hereunder, or to
have violated any of the provisions of this chapter or rules ((and
regulations promulgated)) adopted by the department of revenue in
the administration hereof, there shall be assessed and collected from such
person, in addition to any tax that may be found due, a remedial penalty
equal to the greater of ten dollars per package of unstamped cigarettes or two
hundred fifty dollars, plus interest thereon at the rate ((of one percent
for each thirty days or portions thereof)) as computed under RCW
82.32.050(2) from the date the tax became due, and upon notice mailed to
the last known address of the person ((said)). The amount shall
become due and payable in ((ten)) thirty days from the date of
the notice. If the amount remains unpaid, ((at which time)) the
department or its duly authorized agent may make immediate demand upon such
person for the payment of all such taxes ((and)), penalties,
and interest.
(2)
The department, for good reason shown, may remit all or any part of penalties
imposed, but the taxpayer must pay all taxes due and interest thereon, at the
rate ((of one percent for each thirty days or portion thereof)) as
computed under RCW 82.32.050(2) from the date the tax became due.
(3)
The keeping of any unstamped articles coming within the provisions of this
chapter shall be prima facie evidence of intent to violate the provisions of
this chapter.
(4)
This section does not apply to taxes or tax increases due under sections 12 and
13 of this act.
Sec.
9. RCW
82.24.230 and 1961 c 15 s 82.24.230 are each amended to read as follows:
All of
the provisions contained in chapter 82.32 RCW shall have full force and
application with respect to taxes imposed under the provisions of this chapter,
except the following sections ((thereof)): RCW 82.32.050, 82.32.060,
82.32.070, 82.32.100, and 82.32.270, except as noted otherwise in
sections 12 and 13 of this act.
Sec.
10. RCW
82.24.250 and 1990 c 216 s 6 are each amended to read as follows:
(1)
No person other than (((1))); (a) A licensed wholesaler in ((its))
the wholesaler's own vehicle((,)); or (((2))) (b)
a person who has given notice to the department in advance of the commencement
of transportation shall transport or cause to be transported in this state
cigarettes not having the stamps affixed to the packages or containers((,
upon the public highways, roads or streets of this state. In the case of
transportation of)).
(2)
When transporting unstamped cigarettes, such persons shall have in
their actual possession or cause to have in the actual possession of those
persons transporting such cigarettes on their behalf invoices or delivery
tickets for such cigarettes, which shall show the true name and address of the
consignor or seller, the true name and address of the consignee or
purchaser, and the quantity and brands of the cigarettes so transported.
(3)
If the cigarettes are consigned to or purchased by any person in this state
such purchaser or consignee must be a person who is authorized by chapter 82.24
RCW to possess unstamped cigarettes in this state.
(4)
In the absence of the notice of transportation required by this section or
in the absence of such invoices or delivery tickets, or, if the name or
address of the consignee or purchaser is falsified or if the purchaser or
consignee is not a person authorized by chapter 82.24 RCW to possess
unstamped cigarettes, the cigarettes so transported shall be deemed contraband
subject to seizure and sale under the provisions of RCW 82.24.130.
(5)
Transportation of cigarettes from a point outside this state to a point in some
other state will not be considered a violation of this section provided that
the person so transporting such cigarettes has in his possession adequate
invoices or delivery tickets which give the true name and address of such
out-of-state seller or consignor and such out-of-state purchaser or consignee.
(6)
In any case where the department or its duly authorized agent, or any peace
officer of the state, has knowledge or reasonable grounds to believe that any
vehicle is transporting cigarettes in violation of this section, the
department, such agent, or such police officer, is authorized to stop such
vehicle and to inspect the same for contraband cigarettes.
(7)
For purposes of this section, the term "person authorized by chapter 82.24
RCW to possess unstamped cigarettes" ((shall)) means:
(a)
A wholesaler or retailer, licensed under Washington state law((,));
(b)
The United States or an agency thereof((,)); and
(c)
Any person, including an Indian tribal organization ((authorized
under rules adopted by the department of revenue to possess unstamped
cigarettes)), who, after notice has been given to the department as
provided in this section, brings or causes to be brought into the state
unstamped cigarettes, if within a period of time after receipt of the
cigarettes as the department determines by rule to be reasonably necessary for
the purpose the person has caused stamps to be affixed in accordance with RCW
82.24.030 or otherwise made payment of the tax required by this chapter in the
manner set forth in rules adopted by the department.
Sec.
11. RCW
82.24.260 and 1987 c 80 s 3 are each amended to read as follows:
((Any
retailer who sells or otherwise disposes of any unstamped cigarettes)) (1)
Other than (((1))):
(a)
A person required to be licensed under this chapter;
(b)
A federal instrumentality with respect to sales to authorized military
personnel ((and (2) a federally recognized)); or
(c)
An Indian tribal organization with respect to sales to enrolled members of
the tribe,
a person
who is in lawful possession of unstamped cigarettes and who intends to sell or
otherwise dispose of the cigarettes shall ((collect from the
buyer or transferee thereof the tax imposed on such buyer or transferee by this
chapter and remit the same to the department after deducting)) pay, or
satisfy its precollection obligation that is imposed by this chapter, the tax
required by this chapter by remitting the tax or causing stamps to be affixed
in the manner provided in rules adopted by the department.
(2)
When stamps are required to be affixed, the person may deduct from the tax
collected the compensation ((he would have been entitled to)) allowable
under ((the provisions of)) this chapter ((if he had affixed stamps
to the unstamped cigarettes. Such)). The remittance or the
affixing of stamps shall, in the case of cigarettes obtained in the
manner set forth in RCW 82.24.250(7)(c), be made at the same time and
manner as ((remittances of the retail sales tax as required under chapters
82.08 and 82.32 RCW. In the event the retailer fails to collect the tax from
the buyer or transferee, or fails to remit the same, the retailer shall be
personally liable therefor, and shall be subject to the administrative
provisions of RCW 82.24.230 with respect to the collection thereof by the
department)) required in RCW 82.24.250(7)(c). ((The provisions
of))
(3)
This section shall not relieve the buyer or possessor of unstamped
cigarettes from personal liability for the tax imposed by this chapter.
(4)
Nothing in this section shall relieve a wholesaler or a retailer from the
requirements of affixing stamps pursuant to RCW 82.24.040 and 82.24.050.
NEW
SECTION. Sec. 12. A new
section is added to chapter 82.24 RCW to read as follows:
(1)
All cigarettes taxed under this chapter that are given away for advertising or
other purposes are not required to have the state tax stamp affixed. Instead,
the manufacturer of the cigarettes shall pay the tax on a monthly tax return to
be supplied by the department.
(2)
The tax is due on or before the twenty-fifth day of the month following the
month in which the taxable activities, that is the providing of cigarette
samples, occur. If not paid by the due date, interest applies to any unpaid
tax or penalty. Interest shall be calculated at the rate as computed under RCW
82.32.050(2) from the date the tax became due.
(3) If
upon examination of any returns or from other information obtained by the
department it appears that a tax or penalty has been paid less than that
properly due, the department shall assess against the taxpayer the additional
amount found to be due. The department shall notify the taxpayer by mail of
the additional amount due, including any applicable penalties and interest.
The tax payer shall pay the additional amount within thirty days from the date
of the notice, or within such further time as the department may provide.
(4)
All the cigarettes must evidence the payment of the tax by having printed on
their packages wording to the following effect: "Complimentary, not for
sale, all applicable state taxes paid by manufacturer."
(5)
All of chapter 82.32 RCW applies to taxes due under this section except: RCW
82.32.050(1) and 82.32.270.
NEW
SECTION. Sec. 13. A new
section is added to chapter 82.24 RCW to read as follows:
(1)
Any additional tax liability arising from a tax rate increase under this
chapter shall be paid, along with reports and returns prescribed by the
department, on or before the last day of the month in which the increase
becomes effective.
(2) If
not paid by the due date, interest shall apply to any unpaid tax or penalty.
Interest shall be calculated at the rate as computed under RCW 82.32.050(2)
from the date the tax became due.
(3) If
upon examination of any returns or from other information obtained by the
department it appears that a tax or penalty has been paid less than that
properly due, the department shall assess against the taxpayer such additional
amount found to be due. The department shall notify the taxpayer by mail of
the additional amount due, including any applicable penalties and interest. The
taxpayer shall pay the additional amount within thirty days from the date of
the notice, or within such further time as the department may provide.
(4)
All of chapter 82.32 RCW applies to tax rate increases except: RCW
82.32.050(1) and 82.32.270.
NEW
SECTION. Sec. 14. A new
section is added to chapter 82.24 RCW to read as follows:
The
taxes imposed by this chapter do not apply to the sale of cigarettes to:
(1)
United States army, navy, air force, marine corps, or coast guard exchanges and
commissaries and navy or coast guard ships' stores;
(2)
The United States veterans' administration; or
(3)
Any authorized purchaser from the federal instrumentalities named in subsection
(1) or (2) of this section.
NEW
SECTION. Sec. 15. A new
section is added to chapter 82.24 RCW to read as follows:
The
department may adopt such rules as are necessary to enforce and administer this
chapter.
Sec.
16. RCW
82.26.010 and 1975 1st ex.s. c 278 s 70 are each amended to read as follows:
As
used in this chapter:
(1)
"Tobacco products" means cigars, cheroots, stogies, periques,
granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco,
snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other
chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of
tobacco, and other kinds and forms of tobacco, prepared in such manner as to be
suitable for chewing or smoking in a pipe or otherwise, or both for chewing and
smoking, but shall not include cigarettes as defined in RCW 82.24.010(((4)));
(2)
"Manufacturer" means a person who manufactures and sells tobacco
products;
(3)
"Distributor" means (a) any person engaged in the business of selling
tobacco products in this state who brings, or causes to be brought, into this
state from without the state any tobacco products for sale, (b) any person who
makes, manufactures, or fabricates tobacco products in this state for sale in
this state, (c) any person engaged in the business of selling tobacco products
without this state who ships or transports tobacco products to retailers in
this state, to be sold by those retailers;
(4)
"Subjobber" means any person, other than a manufacturer or
distributor, who buys tobacco products from a distributor and sells them to
persons other than the ultimate consumers;
(5)
"Retailer" means any person engaged in the business of selling
tobacco products to ultimate consumers;
(6)
"Sale" means any transfer, exchange, or barter, in any manner or by
any means whatsoever, for a consideration, and includes and means all sales
made by any person. It includes a gift by a person engaged in the business of
selling tobacco products, for advertising, as a means of evading the provisions
of this chapter, or for any other purposes whatsoever.
(7)
"Wholesale sales price" means the established price for which a
manufacturer sells a tobacco product to a distributor, exclusive of any
discount or other reduction;
(8)
"Business" means any trade, occupation, activity, or enterprise
engaged in for the purpose of selling or distributing tobacco products in this
state;
(9)
"Place of business" means any place where tobacco products are sold
or where tobacco products are manufactured, stored, or kept for the purpose of
sale or consumption, including any vessel, vehicle, airplane, train, or vending
machine;
(10)
"Retail outlet" means each place of business from which tobacco
products are sold to consumers;
(11)
"Department" means the state department of revenue.
NEW SECTION. Sec. 17. This act
is necessary for the immediate preservation of the public peace, health, or
safety, or support of the state government and its existing public
institutions, and shall take effect July 1, 1995.
