Revised Code of Washington
2023 Archive

Chapter 82.25 RCW
TAX ON VAPOR PRODUCTS
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.25.005Definitions.
82.25.010Tax imposed—Time of collection—Deposits.
82.25.015Foundational public health services account.
82.25.020Intent—Purpose.
82.25.025Federal law preemption.
82.25.030Recordkeeping requirements.
82.25.035Itemized invoice requirement when sold to person other than ultimate consumer.
82.25.040Itemized invoice requirement—Retailers.
82.25.050Chapter 82.32 RCW application.
82.25.055Enforcement officers.
82.25.060Invoice requirements—Rules—Liability.
82.25.065Transporting vapor products for sale—Notice.
82.25.070Recordkeeping by the board.
82.25.075Distributors and retailers—Invoices—Transportation—Additional licenses.
82.25.080Distributor and retailer license requirements.
82.25.085Manufacturer's representatives.
82.25.090License and notice requirement violations—Seizure and forfeiture.
82.25.095Seizure and forfeiture procedures.
82.25.100Violations of chapter—Affidavit—Search warrants.
82.25.105Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.
82.25.110Preexisting inventories.
82.25.900Conflict with federal requirements—2019 c 445.
82.25.901Effective date—2019 c 445.