Exemptions—Use of vapor products sold by Indian retailers.

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. Use Tax.
  5. Exemptions—Use of vapor products sold by Indian retailers.

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(1) The provisions of this chapter do not apply in respect to the use of vapor products sold by an Indian retailer during the effective period of a vapor product tax contract subject to RCW 43.06.510 or a vapor product tax agreement under RCW 43.06.515.

(2) The definitions in RCW 43.06.505 apply to this section.

[ 2019 c 445 § 306.]

NOTES:

Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.

Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.


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