HB 1732 - DIGEST

     Declares that the taxes do not apply to the sale of cigarettes to an owner or operator of a fishing vessel or to an agent of such owner or operator if:  (1) The fishing vessel is engaged in a fishery in the waters of a state noncontiguous to the state of Washington;

     (2) the cigarettes are consumed by crew members of the fishing vessel and consumption occurs in the waters of the noncontiguous state;

     (3) the fishing vessel has a current commercial fishing license from the noncontiguous state in which the fishing vessel engages in the fishery;

     (4) tax has been or will be paid on the cigarettes in the noncontiguous state in which the vessel is engaged in the fishery; and

     (5) delivery of the cigarettes is taken at the eligible fishing vessel if the fishing vessel is located in Washington state.