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WAC 264 National Uniform Tobacco Settlement.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-264   11/22/2000 National Uniform Tobacco Settlement.Effective 12/23/00.
       
RCW: 70.157.010   1999 Definitions (tobacco industry)
       
ETA:      
       
INDUSTRY GUIDES:      
       
SPECIAL NOTICES:      
Subject Title Reference:      
Tobacco 05/25/2012 Commercial Cigarette-Making Machines Operated at Retail Establishments
and the Taxation of Roll-Your-Own Cigarettes
Tobacco 09/07/2010 Moist Snuff Tax Rate and Classification Changes
Tobacco     07/01/2008 Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified
Tobacco     08/08/2008 Cigarettes Sold in Washington Required to be Certified as Reduced Ignition Propensity Revised
Cigarette 04/13/10 Cigarette Tax Rate Increase
Tobacco 04/13/10 Cigarette Tax Rate Increase
Tobacco 04/15/10 Tobacco Tax Rate Increase & Definition Changes
DIRECTIVE:      
       
RPM:      
       
WTD: 24 WTD 413 05-0045   B&O TAX – AGENT -- TOBACCO PRODUCTS.A person who claims to be acting merely as agent in making purchases of tobacco products will have such claim recognized, for B&O tax purposes, only when the contract or agreement clearly establishes the relationship of principle and agent and the person’s books and records comply with requirements of WAC 458-20-159.
  24 WTD 413 05-0045   TOBACCO PRODUCTS TAX – DISTRIBUTOR.The Tobacco Products Tax is imposed only once, upon the “distributor,” as defined in RCW 82.26.010.A person was liable for tax as the distributor of the tobacco products when the person was engaged in the business of selling tobacco products in this state, was the first person who handled for sale tobacco products that were within this state but upon which tax had not been imposed, and was not acting merely as an agent in purchasing and receiving payment for the tobacco products.
  24 WTD 413 05-0045   TOBACCO PRODUCTS TAX – CLAIM OF AGENCY.It would be incompatible with the recordkeeping requirements of Chapter 82.26 RCW to recognize a claim that a person was acting merely as an agent in purchasing and receiving payment for tobacco products, when the person did not maintain any records documenting the name and address of the alleged principal or the dates and quantities of purchases allegedly made for the principal.
  24 WTD 413 05-0045   TOBACCO PRODUCTS TAX – CLAIM OF AGENCY.The burden is on the taxpayer to establish the existence of an agency relationship.The Department will not recognize a claim that a person was acting merely as the agent of another in purchasing and receiving payment for tobacco products when the taxpayer provides no evidence that he or she was acting under the control of the purported principal.
       
OTHER: