2005 Washington Revised Code RCW 82.26.030: Legislative intent — Purpose.

It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in RCW 82.26.010. It is the further intent and purpose of this chapter to impose the tax once, and only once, on all tobacco products for sale in this state, but nothing in this chapter shall be construed to exempt any person taxable under any other law or under any other tax imposed under Title 82 RCW. It is the further intent and purpose of this chapter that the distributor who first possesses the tobacco product in this state shall be the distributor liable for the tax and that in most instances the tax will be based on the actual price that the distributor paid for the tobacco product, unless the distributor is affiliated with the seller.

[2005 c 180 § 1; 2002 c 325 § 4; 1961 c 15 § 82.26.030 . Prior: 1959 ex.s. c 5 § 13.]

Effective date -- 2005 c 180: See note following RCW 82.26.105.      Effective date -- 2002 c 325: See note following RCW 82.26.010.