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 or 43.06.466.
RCW 82.08.0316
Authorization for agreement-Effective date-2008 c 228: See notes following RCW 43.06.466.
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.