The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
RCW 82.26.040
When tax not applicable under laws of United States.
Applied in 2 court decisions — leading case Bercier v. Kiga (2004)
Most recently applied in Bercier v. Kiga (December 2004)
1961 c 15 s 82.26.040
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.