Washington Code 82.25.080 – Distributor and retailer license requirements
Current as of: 2023 | Check for updates
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(1) A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, “person” includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
Terms Used In Washington Code 82.25.080
- 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
[ 2019 c 445 § 116.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.