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  2. U.S. State Codes
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  4. Washington
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  6. Title 82 - Excise Taxes
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  8. Chapter 82.25 - Tax on Vapor Products.


Chapter 82.25 - Tax on Vapor Products.


  • 82.25.005 Definitions.
  • 82.25.010 Tax imposed—Time of collection—Deposits.
  • 82.25.015 Foundational public health services account.
  • 82.25.020 Intent—Purpose.
  • 82.25.025 Federal law preemption.
  • 82.25.030 Recordkeeping requirements.
  • 82.25.035 Itemized invoice requirement when sold to person other than ultimate consumer.
  • 82.25.040 Itemized invoice requirement—Retailers.
  • 82.25.045 Shipped or transported outside state—Tax credit.
  • 82.25.050 Chapter 82.32 RCW application.
  • 82.25.055 Enforcement officers.
  • 82.25.060 Invoice requirements—Rules—Liability.
  • 82.25.065 Transporting vapor products for sale—Notice.
  • 82.25.070 Recordkeeping by the board.
  • 82.25.075 Distributors and retailers—Invoices—Transportation—Additional licenses.
  • 82.25.080 Distributor and retailer license requirements.
  • 82.25.085 Manufacturer's representatives.
  • 82.25.090 License and notice requirement violations—Seizure and forfeiture.
  • 82.25.095 Seizure and forfeiture procedures.
  • 82.25.100 Violations of chapter—Affidavit—Search warrants.
  • 82.25.105 Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.
  • 82.25.110 Preexisting inventories.
  • 82.25.900 Conflict with federal requirements—2019 c 445.
  • 82.25.901 Effective date—2019 c 445.
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