Electric power exported or resold

From the 2024 DOR Tax Exemption Study

At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the tobacco products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 RCW are subject to suspension or revocation by the department. RCW 82.26.080. A tobacco product retailer who fails to keep required invoices of all tobacco products purchased is liable for the tax owed on any uninvoiced tobacco products. RCW 82.26.130(2). The Department’s administrative rule implementing tobacco product recordkeeping requirements is . . . Rule 185(301), which provides, in pertinent part: Books and records. An accurate set of records showing all transactions related to th