Under state law, what are my responsibilities as a retailer of cigarettes?
RCW 82.24 imposes taxation on all cigarettes sold, used, consumed, handled, possessed, or distributed within the state. The tax is imposed at the wholesale level and reflected in the price paid by purchasers at licensed retail outlets. As a retailer you are responsible for selling Washington State taxed cigarettes. Look on the bottom of the cigarette pack to see the Washington state tax stamp. If you are a licensee with a cigarette license (other than Native American reservations), one of these three stamps must be on each package of cigarettes you sell.
