Are tax-free cigarettes really tax-free?
No. As a Washington resident, you owe cigarette tax and use tax if you purchase, possess, or distribute untaxed cigarettes in this state. Cigarette tax is due when you bring untaxed cigarettes into Washington State regardless of the purpose (resale or personal use) or how they were purchased (Internet, mail order, or telephone). If you are the consumer, you also owe use tax.