wa-law.org > bill > 2025-26 > HB 2382 > Original Bill
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020 and 82.24.026, there is imposed a tax of $0.10 per cigarette.
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Except as provided in subsections (b), (c), and (d) of this subsection (2), all revenues collected under this section must be deposited into the general fund.
Beginning July 1, 2026, the first $10,000,000 of revenues collected under this section per fiscal year must be deposited into the time sensitive emergency system account created in section 2 of this act.
Beginning July 1, 2026, the next $2,000,000 of revenues collected under this section per fiscal year above the amount in (b) of this subsection (2) must be deposited into the supplemental nicotine and tobacco enforcement account created in section 3 of this act.
Beginning July 1, 2028, 10 percent of revenues collected under this section above the amounts in (b) and (c) of this subsection (2) must be deposited into the foundational public health services account created in RCW 82.25.015.
The time sensitive emergency system account is created in the state treasury. The first $10,000,000 in revenues per fiscal year collected under section 1 of this act must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account must be used by the department of health to fund a time sensitive emergency system, including for heart attack, cardiac arrest, and stroke, and may be used to fund activities under chapter 70.168 RCW.
The supplemental nicotine and tobacco enforcement account is created in the state treasury. After the distribution required by section 1(2)(b) of this act, the next $2,000,000 in revenues per fiscal year collected under section 1 of this act must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account must be used by the board for enforcement of this chapter and chapters 70.345, 82.24, 82.25, and 82.26 RCW.
at the rate of 95 percent of the taxable sales price.
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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, ninety-five percent of the taxable sales price of cigars, not to exceed $0.85 per cigar;
For all tobacco products except those covered under separate provisions of this subsection, ninety-five percent of the taxable sales price. The tax imposed on a product under this subsection must be reduced 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)(1), or by 12.5 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 one and two-tenths ounces or less, a rate per single unit that is equal to the greater of 2.526 dollars or eighty-three and one-half percent of the cigarette tax under chapter 82.24 RCW multiplied by twenty; or
On each single unit consumer-sized can or package whose net weight is more than one and two-tenths 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.
(a) Except as provided in subsection (b) of this section, moneys collected under this section must be deposited into the state general fund.
The foundational public health services account is created in the state treasury. Half of all of the moneys collected from the tax imposed on vapor products under RCW 66.44.010 must be deposited into the account. Beginning July 1, 2028, 10 percent of specified revenues collected under section 1 of this act, and 10 percent of all revenues collected under RCW 82.26.020, must also be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account are to be used to fund: Education about the health risks and harms associated with the use of cigarettes, tobacco products, and vapor products; cessation services for persons seeking to stop the use of cigarettes, tobacco products, or vapor products; and foundational health services.
This act takes effect July 1, 2026.