Exemptions—Sales of cigarettes by Indian retailers.

1. Law
2. Revised Code of Washington
3. Excise Taxes
4. Retail Sales Tax.
5. Exemptions—Sales of cigarettes by Indian retailers.

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.

[ 2008 c 228 § 3; 2005 c 11 § 3; 2001 c 235 § 4.]

NOTES:

Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.

Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.

Intent—Finding—2001 c 235: See RCW 43.06.450.

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