The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.
RCW 82.08.0316
Exemptions—Sales of cigarettes by Indian retailers.
Applied in 1 court decision — leading case United States v. Wilbur (2012)
Most recently applied in United States v. Wilbur (April 2012)
2008 c 228 s 3; 2005 c 11 s 3; 2001 c 235 s 4.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.