Washington Tax Declaration for Cigarettes

Tax Declaration for Cigarettes
Tax Declaration for CigarettesTax Declaration for Cigarettes

Tax Declaration for Cigarettes
Taxes are due within 72 hours of possession.

Form 82 2090
Taxpayer Account
Administration Division
PO Box 47476
Olympia, WA 98504-7476

Official use only
Period:
Year:

Reset form

Tax registration number:

Step 1 - Enter your name and address
Address change? Check the box and write your corrected address below.
Last name (please print):

First:

Middle initial:

Street address (include apartment number):
City:

State:

Zip:

Phone:

Step 2 - To avoid duplicate billing, please provide the purchase information
Company name:
Month of purchase(s):
Invoice number(s):

Step 3 - To calculate taxes due, please follow the steps below
1. Cigarette tax (code 287) Number of cartons

X $30.25

Tax due

2. Enter the amount of tax due from line 1
3. Total amount paid
(include shipping and handling)

+
4. Add lines 2 and 3 to calculate the total
taxable amount for sales/use tax
5. Sales/use tax owed (codes 05 and 46) Location code:
Amount from line 4:

Total tax rate:

= Tax due

Note: To determine the location code(s) and tax rate(s), use our Tax Rate Lookup Tool located on dor.wa.gov.
See page two for complete instructions.

6. Total - Cigarette and use tax due (add tax due from lines 1 and 5):
Signature:

Date:

What to do next

1. Make check payable to Department of Revenue.
2. Mail form and check to:
Department of Revenue
PO Box 47476
Olympia, WA 98504-7476

Print form

To ask about the availability of this publication in an alternate format for the visually impaired, please call
360-705-6705. Teletype (TTY) users may use the WA Relay Service by calling 711.
REV 82 2090 (10/30/20)

Make a copy for your records

Page 1

Tax Declaration for Cigarettes
Instructions and more information
Please note: Taxes must be paid within 72 hours of possession.
Under state law, consumers are required to pay Washington taxes on cigarettes possessed in Washington.
When you buy from a retailer in Washington, the taxes have been paid (as evidenced by the Washington
state cigarette tax stamp). When you purchase cigarettes that do not bear the Washington state cigarette
tax stamp, the cigarette tax and sales/use tax must be declared and paid.
Tax declarations and payments may be submitted online at dor.wa.gov.

Tax Rate per carton of cigarettes

For purchases on or after May 1, 2010, the tax rate per carton is $30.25.

Determine location code and use tax rate

The rate of use tax is determined by the location where the item is first used in Washington. Normally, this
will be the location of your residence.
To determine the location code(s) and sales/use tax rate(s), use our Tax Rate Lookup Tool (GIS) located on
dor.wa.gov. Enter the address for the location of first use in Washington, and click on “Search.” The Tax
Rate Lookup Tool will provide the location code and total tax rate. Enter this information on line 5, page 1.

Smoking cessation resources

Washington State Department of Health Tobacco Quit Line web site: quitline.com
If you have additional questions, please contact the Taxpayer Account Administration Division at 360-7056219.

REV 82 2090 (10/30/20)

Make a copy for your records

Page 2

Extracted from PDF file 2023-washington-rev-82-2090.pdf, last modified October 2020

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More about the Washington REV 82-2090 Sales Tax Tax Return TY 2023

Under state law, consumers are required to pay Washington taxes on cigarettes possessed in Washington. When you buy from a retailer in Washington, the taxes have been paid (as evidenced by the Washington State cigarette tax stamp). When you purchase cigarettes that do not bear the Washington State cigarette tax stamp, the cigarette tax and sales/use tax must be declared and paid.

We last updated the Tax Declaration for Cigarettes in February 2024, so this is the latest version of REV 82-2090, fully updated for tax year 2023. You can download or print current or past-year PDFs of REV 82-2090 directly from TaxFormFinder. You can print other Washington tax forms here.

Other Washington Sales Tax Forms:

TaxFormFinder has an additional four Washington income tax forms that you may need, plus all federal income tax forms.

Form Code	Form Name
REV 84-0002ea	Real Estate Excise Tax Supplemental Statement
REV 27-0002	Buyer’s Affidavit for In-State Delivery of Motor Vehicles
CETR-A	Annual Combined Excise Tax Return Tax Return
Form F0003	Washington Sales Tax Exemption Resale Certificate
REV 27-0021	Manufacturer’s Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment

Download all WA tax forms View all 5 Washington Income Tax Forms

Form Sources:

Washington usually releases forms for the current tax year between January and April. We last updated Washington REV 82-2090 from the Department of Revenue in February 2024.

Show Sources >

REV 82-2090 is a Washington Sales Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

About the Sales Tax

Sales taxes are applied to the transfer of goods (and sometimes services) to the end consumer in most of the fifty states, and are collected by the vendor from their customers and remitted to the state taxation department on a regular basis. Therefore, most sales tax related tax forms are applicable to businesses, and not private individuals.

Historical Past-Year Versions of Washington REV 82-2090

We have a total of six past-year versions of REV 82-2090 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 REV 82-2090