Cigarette Manufacturer'S Report On Gratis, Sample, Or Promotional Cigarettes (Page 2 of 2) in pdf

WAC 458-20-186 – Tax on Cigarettes

(101) In general. The Washington state cigarette tax is due and payable by the first person who sells, uses,

consumes, handles, possesses, or distributes the cigarettes in this state.

(d)

Promotions. Cigarettes given away for advertising or any other purpose are taxed in the same manner

as if they were sold, used, consumed, handled, possessed, or distributed in this state, but are not

required to have the stamp affixed. Instead, the manufacturer of the cigarettes must pay the tax on a

monthly return filed with the department. See subsection (702) of this rule.

(602) Reports and returns. The department may require any person dealing with cigarettes in this state to complete

and return forms, as furnished by the department, setting forth sales, inventory, and other data required by the

department to maintain control over trade in cigarettes.

(f)

Persons giving away unstamped cigarettes for advertising, promotional, or any other purpose, must

report and pay the tax on the number of cigarettes distributed in this state.

WAC 458-20-178 – Use Tax

(1)

Nature of tax. The use tax supplements the retail sales tax by imposing a tax of like amount upon the use within

this state as a consumer of any article of tangible personal property purchased at retail or acquired by lease,

gift, repossession, or bailment, or extracted, produced, or manufactured by a person so using the same, where

the user, donor, or bailor has not paid retail sales tax under chapter 82.08 RCW with respect to the property

listed.

(3)

When tax liability arises. Tax liability imposed under the use tax arises at the time the property received as gift,

is first put to use in this state.

(4)

Persons liable for the tax. The person liable for the tax is the purchaser, extractor, or manufacturer who

commercially used the articles extracted or manufactured.

RCW 70.155.010 – Definitions

The definitions set forth in RCW

82.24.010

shall apply to chapter 70.155 RCW. In addition, for the purposes of this

chapter, unless otherwise required by the context:

(1)

"Board" means the Washington state liquor control board.

(2)

"Internet" means any computer network, telephonic network, or other electronic network.

(3)

"Minor" refers to an individual who is less than eighteen years old.

(4)

"Sample" means a tobacco product distributed to members of the general public at no cost or at nominal cost

for product promotion purposes.

(5)

"Sampling" means the distribution of samples to members of the public.

(6)

"Tobacco product" means a product that contains tobacco and is intended for human use, including any product

defined in RCW 82.24.010(2) or 82.26.010(1), except that for the purposes of RCW

70.155.140

only, "tobacco

product" does not include cigars defined in RCW

82.26.010

as to which one thousand units weigh more than

three pounds.

RCW 70.155.050 – Sampling Prohibited – Penalty

(1)

No person may engage in the business of sampling tobacco products.

(2)

A violation of this section is a misdemeanor.

Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25,

2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the

Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette

sampling. (Case No. C06-5223, W.D. Wash. 2006.)

For tax assistance visit dor.wa.gov or call 1-800-647-7706. To inquire about the availability of this document in an alternate format

for the visually impaired, please call (360) 705-6715. Teletype (TTY) users may call 1-800-451-7985.

REV 82 2086 (7/16/10)

Cigarette Manufacturer'S Report On Gratis, Sample, Or Promotional Cigarettes Page 2

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