The definitions in this section
apply throughout this chapter unless the context clearly requires
otherwise.
(1) "Actual price" means the total amount of consideration
for which tobacco products are sold, valued in money, whether
received in money or otherwise, including any charges by the
seller necessary to complete the sale such as charges for
delivery, freight, transportation, or handling.
(2) "Affiliated" means related in any way by virtue of any
form or amount of common ownership, control, operation, or
management.
(3) "Board" means the liquor control board.
(4) "Business" means any trade, occupation, activity, or
enterprise engaged in for the purpose of selling or distributing
tobacco products in this state.
(5) "Cigar" means a roll for smoking that is of any size or
shape and that is made wholly or in part of tobacco, irrespective
of whether the tobacco is pure or flavored, adulterated or mixed
with any other ingredient, if the roll has a wrapper made wholly
or in greater part of tobacco. "Cigar" does not include a
cigarette.
(6) "Cigarette" has the same meaning as in RCW 82.24.010.
(7) "Department" means the department of revenue.
(8) "Distributor" means (a) any person engaged in the
business of selling tobacco products in this state who brings, or
causes to be brought, into this state from without the state any
tobacco products for sale, (b) any person who makes,
manufactures, fabricates, or stores tobacco products in this
state for sale in this state, (c) any person engaged in the
business of selling tobacco products without this state who ships
or transports tobacco products to retailers in this state, to be
sold by those retailers, (d) any person engaged in the business
of selling tobacco products in this state who handles for sale
any tobacco products that are within this state but upon which
tax has not been imposed.
(9) "Indian country" means the same as defined in chapter 82.24 RCW.
(10) "Little cigar" means a cigar that has a cellulose
acetate integrated filter.
(11) "Manufacturer" means a person who manufactures and
sells tobacco products.
(12) "Manufacturer's representative" means a person hired by
a manufacturer to sell or distribute the manufacturer's tobacco
products, and includes employees and independent contractors.
(13) "Moist snuff" means tobacco that is finely cut, ground,
or powdered; is not for smoking; and is intended to be placed in
the oral, but not the nasal, cavity.
(14) "Person" means any individual, receiver, administrator,
executor, assignee, trustee in bankruptcy, trust, estate, firm,
copartnership, joint venture, club, company, joint stock company,
business trust, municipal corporation, the state and its
departments and institutions, political subdivision of the state
of Washington, corporation, limited liability company,
association, society, any group of individuals acting as a unit,
whether mutual, cooperative, fraternal, nonprofit, or otherwise.
The term excludes any person immune from state taxation,
including the United States or its instrumentalities, and
federally recognized Indian tribes and enrolled tribal members,
conducting business within Indian country.
(15) "Place of business" means any place where tobacco
products are sold or where tobacco products are manufactured,
stored, or kept for the purpose of sale, including any vessel,
vehicle, airplane, train, or vending machine.
(16) "Retail outlet" means each place of business from which
tobacco products are sold to consumers.
(17) "Retailer" means any person engaged in the business of
selling tobacco products to ultimate consumers.
(18)(a) "Sale" means any transfer, exchange, or barter, in
any manner or by any means whatsoever, for a consideration, and
includes and means all sales made by any person.
(b) The term "sale" includes a gift by a person engaged in
the business of selling tobacco products, for advertising,
promoting, or as a means of evading the provisions of this
chapter.
(19)(a) "Taxable sales price" means:
(i) In the case of a taxpayer that is not affiliated with
the manufacturer, distributor, or other person from whom the
taxpayer purchased tobacco products, the actual price for which
the taxpayer purchased the tobacco products;
(ii) In the case of a taxpayer that purchases tobacco
products from an affiliated manufacturer, affiliated distributor,
or other affiliated person, and that sells those tobacco products
to unaffiliated distributors, unaffiliated retailers, or ultimate
consumers, the actual price for which that taxpayer sells those
tobacco products to unaffiliated distributors, unaffiliated
retailers, or ultimate consumers;
(iii) In the case of a taxpayer that sells tobacco products
only to affiliated distributors or affiliated retailers, the
price, determined as nearly as possible according to the actual
price, that other distributors sell similar tobacco products of
like quality and character to unaffiliated distributors,
unaffiliated retailers, or ultimate consumers;
(iv) In the case of a taxpayer that is a manufacturer
selling tobacco products directly to ultimate consumers, the
actual price for which the taxpayer sells those tobacco products
to ultimate consumers;
(v) In the case of a taxpayer that has acquired tobacco
products under a sale as defined in subsection (18)(b) of this
section, the price, determined as nearly as possible according to
the actual price, that the taxpayer or other distributors sell
the same tobacco products or similar tobacco products of like
quality and character to unaffiliated distributors, unaffiliated
retailers, or ultimate consumers; or
(vi) In any case where (a)(i) through (v) of this subsection
do not apply, the price, determined as nearly as possible
according to the actual price, that the taxpayer or other
distributors sell the same tobacco products or similar tobacco
products of like quality and character to unaffiliated
distributors, unaffiliated retailers, or ultimate consumers.
(b) For purposes of (a)(i) and (ii) of this subsection only,
"person" includes both persons as defined in subsection (14) of
this section and any person immune from state taxation, including
the United States or its instrumentalities, and federally
recognized Indian tribes and enrolled tribal members, conducting
business within Indian country.
(c) The department may adopt rules regarding the
determination of taxable sales price under this subsection.
(20) "Taxpayer" means a person liable for the tax imposed by
this chapter.
(21) "Tobacco products" means cigars, cheroots, stogies,
periques, granulated, plug cut, crimp cut, ready rubbed, and
other smoking tobacco, snuff, snuff flour, cavendish, plug and
twist tobacco, fine-cut and other chewing tobaccos, shorts,
refuse scraps, clippings, cuttings and sweepings of tobacco, and
other kinds and forms of tobacco, prepared in such manner as to
be suitable for chewing or smoking in a pipe or otherwise, or
both for chewing and smoking, and any other product, regardless
of form, that contains tobacco and is intended for human
consumption or placement in the oral or nasal cavity or
absorption into the human body by any other means, but does not
include cigarettes as defined in RCW 82.24.010.
(22) "Unaffiliated distributor" means a distributor that is
not affiliated with the manufacturer, distributor, or other
person from whom the distributor has purchased tobacco products.
(23) "Unaffiliated retailer" means a retailer that is not
affiliated with the manufacturer, distributor, or other person
from whom the retailer has purchased tobacco products.
[2010 1st sp.s. c 22 § 4; 2005 c 180 § 2; 2002 c 325 § 1; 1995 c 278 § 16; 1975 1st ex.s. c 278 § 70; 1961 c 15 § 82.26.010. Prior: 1959 ex.s. c 5 § 11.]
NOTES:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Intent -- Effective date -- 2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date -- 2005 c 180: See note following RCW 82.26.105.
Effective date -- 2002 c 325: "This act takes effect July 1, 2002." [2002 c 325 § 6.]
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.