Navigation Top
AGO Logo Graphic
AGO Header Image
File a Complaint
Contact the AGO
AGO Opinions with Topic: CIGARETTES
AGO 1970 No. 20 >  September 22, 1970
TAXATION - INDIANS - CIGARETTES
APPLICABILITY OF CIGARETTE EXCISE TAX TO SALES OF CIGARETTES ON INDIAN RESERVATIONS (1) Any retailer or purchaser of cigarettes, whether Indian or non-Indian, within the reservation boundaries of an Indian tribe over which the state has assumed full jurisdiction under the provisions of RCW 37.12.021 (codifying § 5, chapter 36, Laws of 1963), is subject to all of the duties and liabilities imposed by the statutes relating to the state's cigarette excise tax under chapter 82.24 RCW.(2) A non-Indian retail purchaser or seller of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is limited to that provided for in RCW 37.12.010 (§ 1, chapter 36, Laws of 1963) is, likewise, subject to all of the duties and liabilities imposed by the cigarette excise tax statutes.(3) An Indian retailer or purchaser of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is, likewise, limited to that provided for in RCW 37.12.010, is also fully subject to the duties and liabilities imposed upon a retailer or purchaser under chapter 82.24 RCW where said Indian is not a member of or affiliated with the Indian tribe on whose reservation he is selling or purchasing cigarettes.(4)  An Indian selling or purchasing cigarettes within his own reservation boundaries on tribal or allotted lands which are held in trust by the United States or subject to a restriction against alienation imposed by the United States is not, himself, subject to the state's cigarette excise tax laws.
AGLO 1975 No. 79 >  September 11, 1975
CIGARETTES - HEALTH - PUBLIC MEETINGS
SMOKING AT MEETINGS OF STATE HIGHWAY COMMISSION WAC 248-152-030 prohibits smoking at such meetings of the state highway commission as are open to the public under chapter 42.30 RCW.
Content Bottom Graphic
AGO Logo