(1) There is levied and there shall be collected a tax upon the
sale, handling, or distribution of all tobacco products in this
state at the following rate:
(a) Seventy-five percent of the taxable sales price of
cigars, not to exceed fifty cents per cigar; or
(b) Seventy-five percent of the taxable sales price of all
tobacco products that are not cigars.
(2) Taxes under this section shall be imposed at the time
the distributor (a) brings, or causes to be brought, into this
state from without the state tobacco products for sale, (b)
makes, manufactures, fabricates, or stores tobacco products in
this state for sale in this state, (c) ships or transports
tobacco products to retailers in this state, to be sold by those
retailers, or (d) handles for sale any tobacco products that are
within this state but upon which tax has not been imposed.
(3) The moneys collected under this section shall be
deposited into the state general fund.
[2009 c 479 § 70; 2005 c 180 § 3; 2002 c 325 § 2; 1993 c 492 § 309; 1983 2nd ex.s. c 3 § 16; 1982 1st ex.s. c 35 § 9; 1975 1st ex.s. c 278 § 71; 1971 ex.s. c 299 § 77; 1965 ex.s. c 173 § 25; 1961 c 15 § 82.26.020. Prior: 1959 ex.s. c 5 § 12.]
NOTES:
Effective date -- 2009 c 479: See note following RCW 2.56.030.
Effective date -- 2005 c 180: See note following RCW 82.26.105.
Effective date -- 2002 c 325: See note following RCW 82.26.010.
Finding -- Intent -- 1993 c 492: See notes following RCW 43.20.050.
Short title -- Severability -- Savings -- Captions not law -- Reservation of legislative power -- Effective dates -- 1993 c 492: See RCW 43.72.910 through 43.72.915.
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.