BILL REQ. #: H-1753.1
State of Washington | 58th Legislature | 2003 Regular Session |
Read first time 02/20/2003. Referred to Committee on Finance.
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, and
the Quileute 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.