wa-law.org > bill > 2025-26 > HB 1416 > Original Bill
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes in RCW 82.24.020 and 82.24.026, there is imposed a tax in an amount equal to $0.015 per cigarette. Revenue collected under this section must be deposited into the general fund.
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There is levied and collected a tax upon the sale, use, consumption, handling, possession, or distribution of all vapor products in this state as follows:
All vapor products other than those taxed under (a)(ii) of this subsection are taxed at a rate equal to $0.30 per milliliter of solution, regardless of whether it contains nicotine, and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
Any accessible container of solution, regardless of whether it contains nicotine, that is greater than five milliliters, is taxed at a rate equal to $0.10 per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.
The tax in this section must be imposed based on the volume of the solution as listed by the manufacturer.
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The tax under this section must be collected at the time the distributor: (i) Brings, or causes to be brought, into this state from without the state vapor products for sale; (ii) makes, manufactures, fabricates, or stores vapor products in this state for sale in this state; (iii) ships or transports vapor products to retailers or consumers in this state; or (iv) handles for sale any vapor products that are within this state but upon which tax has not been imposed.
The tax imposed under this section must also be collected by the department from the consumer of vapor products where the tax imposed under this section was not paid by the distributor on such vapor products.
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The moneys collected under this section must be deposited as follows:
Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and
Fifty percent into the foundational public health services account created in RCW 82.25.015.
The funding provided under this subsection is intended to supplement and not supplant general fund investments in cancer research and foundational public health services.
There is levied and collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate:
For cigars except little cigars, 95 percent of the taxable sales price of cigars, not to exceed $0.72 per cigar;
For all tobacco products except those covered under separate provisions of this subsection, 100.05 percent of the taxable sales price. The tax imposed on a product under this subsection must be reduced by 50 percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(1), or by 25 percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(2). The tax reduction applies during the period the modified risk tobacco product order is in effect;
For moist snuff, as established in this subsection (1)(c) and computed on the net weight listed by the manufacturer:
On each single unit consumer-sized can or package whose net weight is 1.2 ounces or less, a rate per single unit that is equal to the greater of $2.776 or 83.5 percent of the cigarette tax under chapter 82.24 RCW multiplied by 20; or
On each single unit consumer-sized can or package whose net weight is more than 1.2 ounces, a proportionate tax at the rate established in (c)(i) of this subsection (1) on each ounce or fractional part of an ounce; and
For little cigars, an amount per cigar equal to the cigarette tax under chapter 82.24 RCW.
Taxes under this section must be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers, or (d) handles for sale any tobacco products that are within this state but upon which tax has not been imposed.
The moneys collected under this section must be deposited into the state general fund.
This act takes effect October 1, 2025.