# RCW 82.24.020: RCW 82.24.020: Tax imposed—Absorption of tax—Possession defined—Exempt tribal members

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S020

## Section

- **Citation:** RCW 82.24.020
- **Heading:** RCW 82.24.020: Tax imposed—Absorption of tax—Possession defined—Exempt tribal members
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 24 / Section 020

## Text

(1) There is levied and collected as provided in this chapter , a tax upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to 12.125 cents per cigarette. (2) Wholesalers subject to the payment of this tax may, if they wish, absorb five one-hundredths cents per cigarette of the tax and not pass it on to purchasers without being in violation of this section or any other act relating to the sale or taxation of cigarettes. (3) For purposes of this chapter, "possession" means both (a) physical possession by the purchaser and, (b) when cigarettes are being transported to or held for the purchaser or his or her designee by a person other than the purchaser, constructive possession by the purchaser or his or her designee, which constructive possession is deemed to occur at the location of the cigarettes being so transported or held. (4) In accordance with federal law and rules prescribed by the department, an enrolled member of a federally recognized Indian tribe may purchase cigarettes from an Indian tribal organization under the jurisdiction of the member's tribe for the member's own use exempt from the applicable taxes imposed by this chapter. Except as provided in subsection (5) of this section, any person, who purchases cigarettes from an Indian tribal organization and who is not an enrolled member of the federally recognized Indian tribe within whose jurisdiction the sale takes place, is not exempt from the applicable taxes imposed by this chapter. (5) If the state enters into a cigarette tax contract or agreement with a federally recognized Indian tribe under chapter 43.06 RCW, the terms of the contract or agreement take precedence over any conflicting provisions of this chapter while the contract or agreement is in effect.

## Nearby sections

- [RCW 82.24.010 RCW 82.24.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S010.md)
- [RCW 82.24.020 RCW 82.24.020: Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S020.md)
- [RCW 82.24.026 RCW 82.24.026: Additional tax imposed—Where deposited.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S026.md)
- [RCW 82.24.029 RCW 82.24.029: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S029.md)
- [RCW 82.24.030 RCW 82.24.030: Stamps.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S030.md)
- [RCW 82.24.035 RCW 82.24.035: Circumstances when no stamp may be affixed—Violation of consumer protection act.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S035.md)
- [RCW 82.24.040 RCW 82.24.040: Duty of wholesaler.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S040.md)
- [RCW 82.24.050 RCW 82.24.050: Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S050.md)
- [RCW 82.24.060 RCW 82.24.060: Stamps—How affixed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S060.md)
- [RCW 82.24.080 RCW 82.24.080: Legislative intent—Taxable event—Tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S080.md)
- [RCW 82.24.090 RCW 82.24.090: Records—Preservation—Reports.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S090.md)
- [RCW 82.24.100 RCW 82.24.100: Forgery or counterfeiting of stamps—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S100.md)
- [RCW 82.24.110 RCW 82.24.110: Other offenses—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S110.md)
- [RCW 82.24.120 RCW 82.24.120: Violations—Penalties and interest.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S020. Check the current official text before relying on it. Not legal advice.