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.
