Cigarettes covered by tribal contracts

From the 2024 DOR Tax Exemption Study

82.87.100(2) - Taxes paid to another jurisdiction Additional Additional Information Information Category: Individuals Year Enacted: 2021 Primary Beneficiaries: Individuals with capital gains taxes paid to another jurisdiction Taxpayer Count: 40 Program Inconsistency: None evident JLARC Review: No review completed 2024 Tax Exemption Study Page 304 Chapter 5 Cigarette, Tobacco, and Vapor Products Tax 2024 Tax Exemption Study Page 305 43.06.510; 43.06.515 - Vapor products covered by tribal contracts Description The vapor product tax and state and local sales and use taxes do not apply to Indian tribes with vapor product tax contracts with the state of Washington. This is because each contract adopted must have a tribal vapor product tax equal to the state vapor product tax and state and local sales and use taxes. Purpose To prevent redundant taxation of vapor products in Indian country. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues, as that would violate the exemption contractual agreement. Potential ($ in millions): reven