WAC 264 | Washington Department of Revenue

(24 WTD 413)
Document Reference	Description	Date of Issue	Status
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.
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.
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.
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.

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
70.157.010	Definitions (tobacco industry)

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-264	National Uniform Tobacco Settlement.Effective 12/23/00.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Cigarettes Sold in Washington Required to be Certified as Reduced Ignition Propensity Revised
N/A	Cigarette Tax Rate Increase
N/A	Cigarette Tax Rate Increase
N/A	Tobacco Tax Rate Increase & Definition Changes
N/A	Moist Snuff Tax Rate and Classification Changes
N/A	Commercial Cigarette-Making Machines Operated at Retail Establishments and the Taxation of Roll-Your-Own Cigarettes
N/A	Cigarettes Sold in Washington Required to be Reduced Ignition Propensity Certified