(1) In order to enforce collection
of the tax hereby levied, the department of revenue shall design
and have printed stamps of such size and denominations as may be
determined by the department. The stamps must be affixed on the
smallest container or package that will be handled, sold, used,
consumed, or distributed, to permit the department to readily
ascertain by inspection, whether or not such tax has been paid or
whether an exemption from the tax applies.
(2) Except as otherwise provided in this chapter, only a
wholesaler shall cause to be affixed on every package of
cigarettes, stamps of an amount equaling the tax due thereon or
stamps identifying the cigarettes as exempt before he or she
sells, offers for sale, uses, consumes, handles, removes, or
otherwise disturbs and distributes the same: PROVIDED, That
where it is established to the satisfaction of the department
that it is impractical to affix such stamps to the smallest
container or package, the department may authorize the affixing
of stamps of appropriate denomination to a large container or
package.
(3) Only wholesalers may purchase or obtain cigarette
stamps. Wholesalers shall not sell or provide stamps to any
other wholesaler or person.
(4) Each roll of stamps, or group of sheets, shall have a
separate serial number, which shall be legible at the point of
sale. The department of revenue shall keep records of which
wholesaler purchases each roll or group of sheets. If the
department of revenue permits wholesalers to purchase partial
rolls or sheets, in no case may stamps bearing the same serial
number be sold to more than one wholesaler. The remainder of the
roll or sheet, if any, shall either be retained for later
purchases by the same wholesaler or destroyed.
(5) Nothing in this section shall be construed as limiting
any otherwise lawful activity under a cigarette tax compact
pursuant to chapter 43.06 RCW.
[2003 c 114 § 2; 1995 c 278 § 2; 1990 c 216 § 1; 1975 1st ex.s. c 278 § 61; 1961 c 15 § 82.24.030. Prior: 1959 c 270 § 3; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]
NOTES:
Effective date -- 1995 c 278: See note following RCW 82.24.010.
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.