Washington Code 82.25.020 – Intent — Purpose
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It is the intent and purpose of this chapter to levy a tax on all vapor products sold, used, consumed, handled, possessed, or distributed within this state. It is the further intent and purpose of this chapter to impose the tax only once on all vapor products in this state. Nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under this title.
[ 2019 c 445 § 104.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Terms Used In Washington Code 82.25.020
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080