# RCW 82.24.030: RCW 82.24.030: Stamps > Washington · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S030 ## Section - **Citation:** RCW 82.24.030 - **Heading:** RCW 82.24.030: Stamps - **Jurisdiction:** Washington - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** Washington Code / Title 82 / Chapter 24 / Section 030 ## Text (1) In order to enforce collection of the tax hereby levied, the department of revenue must design and have printed stamps of such size and denominations as may be determined by the department. The stamps must be affixed on the smallest container or package that will be handled, sold, used, consumed, or distributed, to permit the department to readily ascertain by inspection, whether or not such tax has been paid or whether an exemption from the tax applies. (2) Except as otherwise provided in this chapter, only a wholesaler may cause to be affixed on every package of cigarettes, stamps of an amount equaling the tax due thereon or stamps identifying the cigarettes as exempt before he or she sells, offers for sale, uses, consumes, handles, removes, or otherwise disturbs and distributes the same. However, where it is established to the satisfaction of the department that it is impractical to affix such stamps to the smallest container or package, the department may authorize the affixing of stamps of appropriate denomination to a large container or package. (3) Except as otherwise provided in this chapter, only wholesalers may purchase or obtain cigarette stamps. Wholesalers may not sell or provide stamps to any other wholesaler or person. (4) Each roll of stamps, or group of sheets, must have a separate serial number, which is legible at the point of sale. The department of revenue must keep records of which wholesaler purchases each roll or group of sheets. If the department of revenue permits wholesalers to purchase partial rolls or sheets, in no case may stamps bearing the same serial number be sold to more than one wholesaler. The remainder of the roll or sheet, if any, must either be retained for later purchases by the same wholesaler or destroyed. (5) Nothing in this section may be construed as limiting any otherwise lawful activity under a cigarette tax compact pursuant to chapter 43.06 RCW. (6) In order to enforce collection of the tax in the case of roll-your-own cigarettes, a retailer must affix a stamp or stamps to each box or similar container provided by the retailer to the consumer. The box or similar container must be used by a consumer to transport roll-your-own cigarettes from the retailer's place of business. A retailer must provide cigarette tubes to a consumer in one or more twenty unit denominations. Stamps must be for an amount equaling the tax due under this chapter. Each cigarette tube or paper provided to the consumer is deemed a cigarette for purposes of imposing and collecting taxes under this chapter. Stamps for roll-your-own cigarettes must be issued and affixed in a manner determined by the department but as consistent as practicable with the stamping requirements for wholesalers. ## 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) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S030. Check the current official text before relying on it. Not legal advice.