Details for approved unstamped cigarette stock

The model asks Revenue to approve the maximum number of unstamped cigarettes carried in bond and a satisfactory security amount. For stock reasonably set aside for out-of-state sales or federal instrumentalities, WAC 458-20-186(203)(d)(ii) specifies security equal to eighty percent of the tax that would otherwise be affixed. Match the actual authorized stock and Department calculation rather than applying the basic $5,000 performance amount.

Under the current rule, licensed wholesalers generally have up to seventy-two hours after receipt to stamp cigarettes, with stamping required before a transfer other than to another licensed wholesaler. Holding unstamped cigarettes beyond seventy-two hours requires prior written Department permission. An application or bond purchase does not itself give that permission.

The stock application commits to separate storage and a monthly Schedule C, REV 82 2103, detailing sales or delivery. Eligible unstamped transfers and tribal stamping requirements remain controlled by the law and actual authorization. The list of business types in an application is not a blanket waiver for every recipient.

REV 82 2060-2 separates this stock condition from the basic performance and deferred stamp-purchase conditions. Its cancellation clause uses forty-five days after receipt of the surety's notice. Prepare the account, authorized count, assigned sum, effective date and principal/surety signatures and seals; follow current Revenue submission instructions.

Purchase Now opens Propeller's Washington Unstamped Cigarette application in a new tab. Check the approved inventory basis, applicant and amount before completing it. Keep the issued bond, Department stock authorization, separate performance security and any stamp-credit agreement as distinct requirements.