Washington § 82.26.200 - Sales from distributors to retailers — Requirements.

Full text of Washington Revised Code of Washington § 82.26.200 — Sales from distributors to retailers — Requirements., with citation guidance and answers to common questions.

§ 82.26.200. Sales from distributors to retailers — Requirements.

(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in RCW 82.26.010(14) and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
(2) Every distributor licensed under this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
[ 2020 c 139 s 35; 2005 c 180 s 17.]

Notes

Effective date—2005 c 180: See note following RCW 82.26.105.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.26.200

What does Revised Code of Washington § 82.26.200 cover?

Section 82.26.200 ("Sales from distributors to retailers — Requirements.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.26.200?

A common citation format is "Revised Code of Washington § 82.26.200" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.26.200 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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