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.

[2005 c 11 § 3; 2001 c 235 § 4.]

NOTES:

     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.