Definitions. (Effective January 1, 2026.)

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Concession fee" means payment of a monetary fee by a duty-free sales enterprise to Washington state in relation to the sale of merchandise from a duty-free sales enterprise operating in Washington.(2) "Department" means the department of revenue.(3) "Duty-free sales enterprise" has the same meaning as in 19 U.S.C. Sec. 1555(b)(8), as it exists on January 1, 2026, or such subsequent date as may be provided by the department by rule, consistent with the purposes of this title.(4) "Gross proceeds of sales" has the same meaning as in RCW 82.04.070.(5) "Merchandise" means all items, goods, and products sold by a duty-free sales enterprise including but not limited to beer, wine, spirits, liquor, cigarettes, other tobacco products, vapor products, nicotine products, nonalcoholic beverages, food, clothing, jewelry, fragrances, cosmetics, accessories, electronics, books, magazines, souvenirs, and all other items, goods, and products whatsoever.(6) "Sales" has the same meaning as in RCW 82.04.040.