wa-law.org > bill > 2025-26 > SB 5803 > Original Bill
The legislature finds the following:
Tobacco use remains a significant public health problem and impediment to health equity in Washington and across the country. It remains the leading cause of preventable death in the United States, killing more than 480,000 Americans each year, including 8,300 Washingtonians. Of cancer deaths in Washington, 27 percent are attributable to smoking.
The growing market for flavored tobacco and nicotine products is undermining the nation's progress in reducing overall youth tobacco use. Flavored tobacco and nicotine products, including menthol cigarettes, have been shown to be starter products for youth who begin using tobacco, establishing tobacco habits that can lead to long-term addiction. Of youth who have ever used a tobacco product, eight out of 10 initiated with a flavored product.
The United States surgeon general declared youth vapor product use an "epidemic" in 2018. More than 1,600,000 middle and high school students across the United States currently use vapor products, including almost eight percent of 10th graders and 14 percent of 12th graders in Washington. Of high school students who vape, 42 percent are addicted enough to use frequently or daily.
Youth vape because they come in appealing, kid-friendly flavors like cotton candy, gummy bear, and pink lemonade. About 88 percent of youth who vape use a flavored product.
The tobacco industry continues to redesign products to become even more appealing to youth, with some of the newest products featuring light-up video games like pac-man and tetris.
Vaping is not harmless. Youth vapor product use is associated with an increased risk for cigarette smoking, and according to the surgeon general, nicotine can harm the parts of the adolescent brain responsible for attention, learning, mood, and impulse control, and can prime the brain for addiction to other drugs.
Like vapor products, cigars are also sold in hundreds of flavors, including tropical twist, chocolate brownie, and cherry dynamite, which mask the harsh taste of tobacco. Black and Hispanic youth smoke cigars at higher rates than white youth. Regular cigar use can cause cancer of the oral cavity, larynx, esophagus, and lung, and it kills approximately 9,000 Americans each year.
Each year, more than 9,100 kids in Washington try their first cigarette, with half initiating with menthol cigarettes. Menthol appeals to youth who are initiating tobacco use because it cools and numbs the throat and reduces irritation. The food and drug administration has concluded that menthol cigarettes lead to increased smoking initiation among youth and young adults, greater addiction, and decreased success in quitting smoking.
The tobacco industry has targeted African American communities for decades with marketing for menthol cigarettes through sponsorship of community and music events, targeted magazine advertising, and retail promotions. The result today is that 85 percent of Black smokers and 50 percent of Hispanic smokers smoke menthol cigarettes, compared to 29 percent of white smokers. Each year approximately 45,000 African Americans die from a smoking-caused illness. Ending the sale of flavored tobacco and nicotine products will improve the health and save lives of groups who historically have been targeted by the tobacco industry and disproportionately burdened by tobacco-related disease.
The number of youth using nicotine pouches has more than doubled since 2021, with nearly 500,000 youth reporting current nicotine pouch use in 2024.
Hookah smoking is linked to many of the same adverse health effects as cigarette smoking, such as heart disease and lung, bladder, and oral cancers. Hookah is available in more than 1,800 varieties, including kid-friendly flavors like bubble gum, cola, and watermelon, and 84 percent of youth hookah users use flavored hookah.
According to the surgeon general, raising prices on tobacco products is one of the most effective tobacco control interventions. Every 10 percent increase in the price of cigarettes reduces consumption by about four percent among adults and seven percent among youth. Significant increases in tobacco excise taxes also prevent potential users from starting.
The legislature therefore intends to prohibit the sale of all flavored tobacco and nicotine products and entertainment vapor products and increase the tax on all tobacco products to reduce youth usage and protect the next generation from a lifetime of addiction and premature death.
A person who sells or gives, or permits to be sold or given, to any person under the age of 21 years any cigar, cigarette, cigarette paper or wrapper, tobacco in any form, alternative nicotine product, or a vapor product is guilty of a gross misdemeanor.
It is not a defense to a prosecution for a violation of this section that the person acted, or was believed by the defendant to act, as agent or representative of another.
For the purposes of this section:
"Alternative nicotine product" has the same meaning as provided in RCW 82.26.010; and
"Vapor product" has the same meaning as provided in RCW 70.345.010.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Entertainment vapor product" means any vapor product that has interactive gaming or entertainment features including, but not limited to, allowing a user to play music or audio, display photos or video, play virtual games, or display other animations on the device.
"Flavored tobacco or nicotine product" means any tobacco or nicotine product that imparts:
A taste or smell, other than the taste or smell of tobacco, distinguishable by an ordinary consumer either before or during the consumption of such tobacco product including, but not limited to, the taste or smell of fruit, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, mint, wintergreen, menthol, herb, or spice; or
A cooling or numbing sensation distinguishable by an ordinary consumer either before or during the consumption of such tobacco product.
"Nicotine" means any form of the chemical nicotine, including any salt or complex, regardless of whether the chemical is naturally or synthetically derived, and includes nicotinic alkaloids and nicotine analogs.
"Retailer" means any person engaged in the business of selling tobacco or nicotine products or vapor products to ultimate consumers.
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"Tobacco or nicotine product" means any:
Product containing, made of, or derived from tobacco or nicotine that is intended for human consumption or is likely to be consumed, whether inhaled, absorbed, or ingested by any other means including, but not limited to, a cigarette, a cigar, pipe tobacco, chewing tobacco, snuff, snus, or alternative nicotine product;
Vapor product and any substance that may be aerosolized or vaporized by such product, whether or not the substance contains nicotine; or
Component, part, or accessory of a product described in this subsection (5), regardless of whether such component, part, or accessory contains tobacco or nicotine including, but not limited to, filters, rolling papers, blunt or hemp wraps, hookahs, flavor enhancers, mouthpieces, or pipes.
"Tobacco or nicotine product" does not mean:
Drugs, devices, or combination products authorized for sale by the United States food and drug administration, as those terms are defined in the federal food, drug, and cosmetic act (21 U.S.C. Sec. 301 et seq.) as it exists on the effective date of this section; or
Any product regulated under chapter 69.50 RCW that meets the definition of cannabis, useable cannabis, cannabis concentrates, or cannabis-infused products as those terms are defined in RCW 69.50.101.
"Vapor product" has the same meaning as in RCW 70.345.010.
Beginning July 1, 2027, no retailer may sell, offer for sale, display, market, or advertise for sale in this state, any flavored tobacco or nicotine product or entertainment vapor product.
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There is a rebuttable presumption that a tobacco or nicotine product is a flavored tobacco or nicotine product if any communication by or on behalf of the manufacturer or retailer indicates that the product imparts a:
Taste or smell other than the taste or smell of tobacco; or
Cooling or numbing sensation.
Evidence of such communication may include, but is not limited to, the use of terms such as "cool," "chill," "ice," "fresh," "arctic," or "frost" to describe the product.
This section does not apply to flavored shisha sold within premises from which persons under the age of 21 are prohibited.
The department of health shall develop, implement, and maintain a statewide flavored tobacco and nicotine products and entertainment vapor products prevention and awareness campaign to address the use of such products. The campaign must educate the public about the health risks and addictive nature of flavored tobacco and nicotine products, include outreach to both youth and adults aimed at preventing use, and be consistent with best practices identified by the centers for disease control and prevention. The department, in consultation with the health care authority, may also include messaging focused on tobacco and nicotine addiction and prevention and resources for addiction treatment and services. The department shall report to the appropriate committees of the legislature regarding the status of such education campaign by January 1, 2027.
This section expires July 1, 2027.
In addition to the liquor and cannabis board's other powers and authorities, the liquor and cannabis board may enforce the provisions of this chapter. The liquor and cannabis board may revoke or suspend the license of any retailer or wholesaler in accordance with the provisions of RCW 70.155.100.
The liquor and cannabis board must adopt rules to implement the requirements of this chapter and for compliance education for licensed retailers, distributors, and manufacturers and their employees relating to abating violations of this chapter and rules adopted under this chapter.
It is an unfair or deceptive practice under RCW 19.86.020 for any retailer to sell, offer for sale, display, market, or advertise for sale any flavored tobacco or nicotine product or any entertainment vapor product in this state in violation of section 4 of this act. The legislature finds that the practices covered by this chapter are matters vitally affecting the public interest for the purpose of applying the consumer protection act, chapter 19.86 RCW. A violation of this chapter is not reasonable in relation to the development and preservation of business and is an unfair or deceptive act in trade or commerce and an unfair method of competition for the purpose of applying the consumer protection act, chapter 19.86 RCW.
In recognition of the sovereign authority of tribal governments, the governor may seek government-to-government consultations with federally recognized Indian tribes regarding prohibiting the sale or offer for sale of any flavored tobacco or nicotine product or entertainment vapor product, and the display, marketing, or advertising for sale of such products, in compacts entered into under RCW 43.06.455, 43.06.465, 43.06.466, and 43.06.505 through 43.06.515.
The definitions set forth in RCW 82.24.010 apply to this chapter. In addition, for the purposes of this chapter, unless otherwise required by the context:
"Board" means the Washington state liquor and cannabis board.
"Internet" means any computer network, telephonic network, or other electronic network.
"Nicotine" means any form of the chemical nicotine, including any salt or complex, regardless of whether the chemical is naturally or synthetically derived, and includes nicotinic alkaloids and nicotine analogs.
"Sample" means a tobacco product distributed to members of the general public at no cost or at nominal cost for product promotion purposes.
"Sampling" means the distribution of samples to members of the public.
"Tobacco product" means a product that contains tobacco or nicotine and is intended for human use, including any product defined in RCW 82.24.010(2) or 82.26.010(23), except that for the purposes of RCW 70.155.140 only, "tobacco product" does not include cigars defined in RCW 82.26.010 as to which 1,000 units weigh more than three pounds. "Tobacco product" includes alternative nicotine products as defined in RCW 82.26.010.
"Vapor product" has the same meaning as defined in RCW 70.345.010.
A person who holds a license issued under RCW 82.24.520 or 82.24.530 shall:
Display the license or a copy in a prominent location at the outlet for which the license is issued;
Display a sign concerning the prohibition of tobacco sales to persons under the age of 21.
Such sign shall:
a. Be posted so that it is clearly visible to anyone purchasing tobacco products from the licensee;
b. Be designed and produced by the department of health to read: "THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER AGE 21 IS STRICTLY PROHIBITED BY STATE LAW. PHOTO ID REQUIRED UPON REQUEST"; and
c. Be provided free of charge by the liquor and cannabis board; and
Display a sign concerning the prohibition of the sale of flavored tobacco and nicotine products in this state. The sign must:
Be posted so that it is clearly visible to anyone purchasing tobacco products from the licensee;
Be designed and produced by the department of health to read: "THE SALE OF FLAVORED TOBACCO AND NICOTINE PRODUCTS IN THIS STATE IS STRICTLY PROHIBITED BY STATE LAW"; and
Be provided free of charge by the liquor and cannabis board.
A retailer or agent shall require the purchaser of a tobacco product to present any one of the following officially issued identification that shows the purchaser's age and bears his or her signature and photograph: (a) Liquor control authority card of identification of a state or province of Canada; (b) driver's license, instruction permit, or identification card of a state or province of Canada; (c) "identicard" issued by the Washington state department of licensing under chapter 46.20 RCW; (d) United States military identification; (e) passport; (f) enrollment card, issued by the governing authority of a federally recognized Indian tribe located in Washington, that incorporates security features comparable to those implemented by the department of licensing for Washington drivers' licenses. At least 90 days prior to implementation of an enrollment card under this subsection, the appropriate tribal authority shall give notice to the board. The board shall publish and communicate to licensees regarding the implementation of each new enrollment card; or (g) merchant marine identification card issued by the United States coast guard.
It is a defense to a prosecution under RCW 26.28.080 that the person making a sale reasonably relied on any of the officially issued identification as defined in subsection (1) of this section. The liquor and cannabis board shall waive the suspension or revocation of a license if the licensee clearly establishes that he or she acted in good faith to prevent violations and a violation occurred despite the licensee's exercise of due diligence.
The liquor and cannabis board may suspend or revoke a retailer's license issued under RCW 82.24.510(1)(b) or 82.26.150(1)(b) held by a business at any location, or may impose a monetary penalty as set forth in subsection (3) of this section, if the liquor and cannabis board finds that the licensee has violated RCW 26.28.080, 70.155.020, 70.155.030, 70.155.040, 70.155.050, 70.155.070, 70.155.090, or section 4 of this act.
Any retailer's licenses issued under RCW 70.345.020 to a person whose license or licenses under chapter 82.24 or 82.26 RCW have been suspended or revoked for violating RCW 26.28.080 or section 4 of this act must also be suspended or revoked during the period of suspension or revocation under this section.
The sanctions that the liquor and cannabis board may impose against a person licensed under RCW 82.24.530 or 82.26.170 based upon one or more findings under subsection (1) of this section may not exceed the following:
For violations of RCW 70.155.020 or 21 C.F.R. Sec. 1140.14, and for violations of RCW 70.155.040 occurring on the licensed premises:
A monetary penalty of $200 for the first violation within any three-year period;
A monetary penalty of $600 for the second violation within any three-year period;
A monetary penalty of $2,000 and suspension of the license for a period of six months for the third violation within any three-year period;
A monetary penalty of $3,000 and suspension of the license for a period of 12 months for the fourth violation within any three-year period;
Revocation of the license with no possibility of reinstatement for a period of five years for the fifth or more violation within any three-year period;
For violations of RCW 26.28.080 or section 4 of this act:
A monetary penalty of $2,000 for the first violation within any three-year period;
A monetary penalty of $4,000 and suspension of the license for a period of 30 days for the second violation within any three-year period;
A monetary penalty of $8,000 and suspension of the license for a period of six months for the third violation within any three-year period;
A monetary penalty of $12,000 and suspension of the license for a period of 12 months for the fourth violation within any three-year period;
A monetary penalty of $20,000 and revocation of the license with no possibility of reinstatement for a period of five years for the fifth or more violation within any three-year period;
If the board finds that a person licensed under chapter 82.24 or 82.26 RCW and RCW 70.345.020 has violated RCW 26.28.080 or section 4 of this act, each subsequent violation of either of the person's licenses counts as an additional violation within that three-year period;
For violations of RCW 70.155.030, a monetary penalty in the amount of $100 for each day upon which such violation occurred;
For violations of RCW 70.155.050, a monetary penalty in the amount of $600 for each violation;
For violations of RCW 70.155.070, a monetary penalty in the amount of $2,000 for each violation.
The liquor and cannabis board may impose a monetary penalty upon any person other than a licensed cigarette or tobacco product retailer if the liquor and cannabis board finds that the person has violated RCW 26.28.080, 70.155.020, 70.155.030, 70.155.040, 70.155.050, 70.155.070, or 70.155.090.
The monetary penalty that the liquor and cannabis board may impose based upon one or more findings under subsection (4) of this section may not exceed the following:
For violation of RCW 26.28.080 or 70.155.020, $100 for the first violation and $200 for each subsequent violation;
For violations of RCW 70.155.030, $200 for each day upon which such violation occurred;
For violations of RCW 70.155.040, $200 for each violation;
For violations of RCW 70.155.050, $600 for each violation;
For violations of RCW 70.155.070, $2,000 for each violation.
The liquor and cannabis board may develop and offer a class for retail clerks and use this class in lieu of a monetary penalty for the clerk's first violation.
The liquor and cannabis board may issue a cease and desist order to any person who is found by the liquor and cannabis board to have violated or intending to violate the provisions of this chapter, RCW 26.28.080, 82.24.500, or 82.26.190 requiring such person to cease specified conduct that is in violation. The issuance of a cease and desist order does not preclude the imposition of other sanctions authorized by this statute or any other provision of law.
The liquor and cannabis board may seek injunctive relief to enforce the provisions of RCW 26.28.080, 82.24.500, 82.26.190 or this chapter. The liquor and cannabis board may initiate legal action to collect civil penalties imposed under this chapter if the same have not been paid within 30 days after imposition of such penalties. In any action filed by the liquor and cannabis board under this chapter, the court may, in addition to any other relief, award the liquor and cannabis board reasonable attorneys' fees and costs.
All proceedings under subsections (1) through (7) of this section shall be conducted in accordance with chapter 34.05 RCW.
The liquor and cannabis board may reduce or waive either the penalties or the suspension or revocation of a license, or both, as set forth in this chapter where the elements of proof are inadequate or where there are mitigating circumstances. Mitigating circumstances may include, but are not limited to, an exercise of due diligence by a retailer. Further, the board may exceed penalties set forth in this chapter based on aggravating circumstances.
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No person may engage in or conduct business as a retailer, distributor, or delivery seller in this state without a valid license issued under this chapter, except as otherwise provided by law. Any person who sells vapor products to ultimate consumers by a means other than delivery sales must obtain a retailer's license under this chapter. Any person who meets the definition of distributor under this chapter must obtain a distributor's license under this chapter. Any person who conducts delivery sales of vapor products must obtain a delivery sale license.
A retailer may obtain vapor products only from a licensed distributor. A retailer that obtains vapor products from any person that is not licensed under this chapter, including directly from a manufacturer, must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state.
A violation of this subsection is punishable as a class C felony according to chapter 9A.20 RCW. Products offered for sale in violation of this subsection are contraband and subject to seizure in accordance with RCW 82.25.095.
No person engaged in or conducting business as a retailer, distributor, or delivery seller in this state may refuse to allow the enforcement officers of the board, on demand, to make full inspection of any place of business or vehicle where any of the vapor products regulated under this chapter are sold, stored, transported, or handled, or otherwise hinder or prevent such inspection. A person who violates this subsection is guilty of a gross misdemeanor.
Any person licensed under this chapter as a distributor, any person licensed under this chapter as a retailer, and any person licensed under this chapter as a delivery seller may not operate in any other capacity unless the additional appropriate license is first secured, except as otherwise provided by law. A violation of this subsection is a misdemeanor.
No person engaged in or conducting business as a retailer, distributor, or delivery seller in this state may sell or give, or permit to sell or give, a product that contains any amount of any cannabinoid, synthetic cannabinoid, cathinone, or methcathinone, unless otherwise provided by law. A violation of this subsection (4) is punishable according to RCW 69.50.401.
The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
A fee of $1,000 must accompany each vapor product distributor's license application or license renewal application under RCW 70.345.020. If a distributor sells or intends to sell vapor products at two or more places of business, whether established or temporary, a separate license with a license fee of $1,000 is required for each additional place of business.
A fee of $1,000 must accompany each vapor product retailer's license application or license renewal application under RCW 70.345.020. A separate license is required for each separate location at which the retailer operates.
A fee of $1,000 must accompany each vapor product delivery sale license application or license renewal application under RCW 70.345.020.
Except as provided in subsection (2) of this section, a person who holds a retailer's license issued under this chapter must display a sign concerning the prohibition of vapor product sales to persons under the age of 21. Such sign must:
Be posted so that it is clearly visible to anyone purchasing vapor products from the licensee;
Be designed and produced by the department of health to read: "The sale of vapor products to persons under age 21 is strictly prohibited by state law. Photo id required upon request;" and
Be provided free of charge by the department of health.
For persons also licensed under RCW 82.24.510 or 82.26.150, the board may issue a sign to read: "The sale of tobacco or vapor products to persons under age 21 is strictly prohibited by state law. Photo id required upon request." The sign must be provided free of charge by the board.
A person who holds a retailer's license issued under this chapter must display a sign concerning the prohibition of the sale of flavored tobacco and nicotine products and entertainment vapor products in this state. Such sign shall:
Be posted so that it is clearly visible to anyone purchasing vapor products or entertainment vapor products from the licensee;
Be designed and produced by the department of health to read: "THE SALE OF FLAVORED TOBACCO AND NICOTINE PRODUCTS AND ENTERTAINMENT VAPOR PRODUCTS IN THIS STATE IS STRICTLY PROHIBITED BY STATE LAW"; and
Be provided free of charge by the liquor and cannabis board.
A person who holds a license issued under this chapter must display the license or a copy in a prominent location at the outlet for which the license is issued.
A retailer or agent thereof, must require the purchaser of a vapor product to present any one of the following officially issued forms of identification that shows the purchaser's age and bears his or her signature and photograph: (a) Liquor control authority card of identification of a state or province of Canada; (b) driver's license, instruction permit, or identification card of a state or province of Canada; (c) "identicard" issued by the Washington state department of licensing under chapter 46.20 RCW; (d) United States military identification; (e) passport; (f) enrollment card, issued by the governing authority of a federally recognized Indian tribe located in Washington, that incorporates security features comparable to those implemented by the department of licensing for Washington drivers' licenses. At least 90 days prior to implementation of an enrollment card under this subsection, the appropriate tribal authority must give notice to the board. The board must publish and communicate to licensees regarding the implementation of each new enrollment card; or (g) merchant marine identification card issued by the United States coast guard.
It is a defense to a prosecution under RCW 26.28.080 that the person making a sale reasonably relied on any of the officially issued identification as defined in subsection (1) of this section. The board must waive the suspension or revocation of a license if the licensee clearly establishes that he or she acted in good faith to prevent violations and a violation occurred despite the licensee's exercise of due diligence.
The board may impose a monetary penalty as set forth in subsection (2) of this section, if the board finds that the licensee has violated RCW 26.28.080, section 4 of this act, or any other provision of this chapter.
Subject to subsection (3) of this section, the sanctions that the board may impose against a person licensed under this chapter based upon one or more findings under subsection (1) of this section may not exceed the following:
A monetary penalty of $2,000 for the first violation within any three-year period;
A monetary penalty of $4,000 for the second violation within any three-year period and suspension of the license for a period of 30 days for the second violation of RCW 26.28.080 or section 4 of this act within any three-year period;
A monetary penalty of $8,000 for the third violation within any three-year period and suspension of the license for a period of six months for the third violation of RCW 26.28.080 or section 4 of this act within any three-year period;
A monetary penalty of $12,000 for the fourth or subsequent violation within any three-year period and suspension of the license for a period of 12 months for the fourth violation of RCW 26.28.080 or section 4 of this act within any three-year period;
A monetary penalty of $20,000 and revocation of the license with no possibility of reinstatement for a period of five years for the fifth or more violation within any three-year period.
If the board finds that a person licensed under this chapter and chapter 82.24 or 82.26 RCW has violated RCW 26.28.080 or section 4 of this act, each subsequent violation of either of the person's licenses counts as an additional violation within that three-year period.
Any retailer's licenses issued under chapter 82.24 or 82.26 RCW to a person whose vapor product retailer's license or licenses have been suspended or revoked for violating RCW 26.28.080 or section 4 of this act must also be suspended or revoked during the period of suspension or revocation under this section.
The board may impose a monetary penalty upon any person other than a licensed retailer if the board finds that the person has violated RCW 26.28.080.
The monetary penalty that the board may impose based upon one or more findings under subsection (5) of this section may not exceed $50 for the first violation and $100 for each subsequent violation.
The board may develop and offer a class for retail clerks and use this class in lieu of a monetary penalty for the clerk's first violation.
The board may issue a cease and desist order to any person who is found by the board to have violated or intends to violate the provisions of this chapter or RCW 26.28.080, requiring such person to cease specified conduct that is in violation. The issuance of a cease and desist order does not preclude the imposition of other sanctions authorized by this statute or any other provision of law.
The board may seek injunctive relief to enforce the provisions of RCW 26.28.080, section 4 of this act, or this chapter. The board may initiate legal action to collect civil penalties imposed under this chapter if the same have not been paid within 30 days after imposition of such penalties. In any action filed by the board under this chapter, the court may, in addition to any other relief, award the board reasonable attorneys' fees and costs.
All proceedings under subsections (1) through (8) of this section must be conducted in accordance with chapter 34.05 RCW.
The board may reduce or waive either the penalties or the suspension or revocation of a license, or both, as set forth in this chapter where the elements of proof are inadequate or where there are mitigating circumstances. Mitigating circumstances may include, but are not limited to, an exercise of due diligence by a retailer. Further, the board may exceed penalties set forth in this chapter based on aggravating circumstances.
It is unlawful for any person to sell, give, deliver, or furnish to a person in this state a product that contains a nicotine analogue.
Factors relevant to determining whether a substance is a nicotine analogue include, but are not limited to, the marketing, advertising, and labeling of the product.
For the purposes of this section, "nicotine analogue" means a substance:
The chemical structure of which is substantially similar to the chemical structure of nicotine; or
That has, purports to have, or is represented to have, an effect on the central nervous system that is similar to or greater than the effect on the central nervous system of nicotine.
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 in an amount equal to $2 per package of cigarettes.
Beginning December 2028, and every three years thereafter, the department shall adjust the amount of the tax under this section by multiplying the current amount by one plus the percentage by which the most current consumer price index available on December 1st of the current year exceeds the consumer price index for the prior 36-month period. If an adjustment under this subsection (2) would reduce the applicable amounts, the department may not adjust the applicable amounts for use in the following year. The department shall publish the adjusted applicable amounts on its public website by December 31st. The adjusted applicable amounts calculated under this subsection (2) take effect for taxes due in the following calendar year.
The revenue collected under this section must be deposited as follows:
The first $5,000,000 must be deposited in the youth tobacco and vapor products prevention account created in RCW 70.155.120; and
The remainder must be deposited into the general fund.
For purposes of this section, "consumer price index" means the consumer price index for all urban consumers, all items, for the Seattle area as calculated by the United States bureau of labor statistics or its successor agency.
A fee of $1,000 must accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license with a license fee of $1,000 is required for each additional place of business. Each license, or certificate thereof, and such other evidence of license as the department of revenue requires, must be exhibited in the place of business for which it is issued and in such manner as is prescribed for the display of a business license issued under chapter 19.02 RCW. The board must require each licensed wholesaler to file with the department of revenue a bond in an amount not less than $1,000 to guarantee the proper performance of the duties and the discharge of the liabilities under this chapter. The bond must be executed by such licensed wholesaler as principal, and by a corporation approved by the department of revenue and authorized to engage in business as a surety company in this state, as surety. The bond must run concurrently with the wholesaler's license.
A fee of $1,000 must accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. A fee of an additional $200 for each vending machine must accompany each application or renewal for a license issued to a retail dealer operating a cigarette vending machine. An additional fee of $500 must accompany each application or renewal for a license issued to a retail dealer operating a cigarette-making machine.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Actual price" means the total amount of consideration for which vapor products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete the sale such as charges for delivery, freight, transportation, or handling.
"Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management.
"Board" means the Washington state liquor and cannabis board.
"Business" means any trade, occupation, activity, or enterprise engaged in selling or distributing vapor products in this state.
"Distributor" means any person:
Engaged in the business of selling vapor products in this state who brings, or causes to be brought, into this state from outside the state any vapor products for sale;
Who makes, manufactures, fabricates, or stores vapor products in this state for sale in this state;
Engaged in the business of selling vapor products outside this state who ships or transports vapor products to retailers or consumers in this state; or
Engaged in the business of selling vapor products in this state who handles for sale any vapor products that are within this state but upon which tax has not been imposed.
"Indian country" has the same meaning as provided in RCW 82.24.010.
"Manufacturer" has the same meaning as provided in RCW 70.345.010.
"Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's vapor products and includes employees and independent contractors.
"Person" means: Any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, corporation, limited liability company, association, or society; the state and its departments and institutions; any political subdivision of the state of Washington; and any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. Except as provided otherwise in this chapter, "person" does not include any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
"Place of business" means any place where vapor products are sold or where vapor products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, or train.
"Retail outlet" has the same meaning as provided in RCW 70.345.010.
"Retailer" has the same meaning as provided in RCW 70.345.010.
"Sale" has the same meaning as provided in RCW 70.345.010.
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"Taxable sales price" means:
In the case of a taxpayer that is not affiliated with the manufacturer, distributor, or other person from whom the taxpayer purchased vapor products, the actual price for which the taxpayer purchased the vapor products;
In the case of a taxpayer that purchases vapor products from an affiliated manufacturer, affiliated distributor, or other affiliated person, and that sells those vapor products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers, the actual price for which that taxpayer sells those vapor products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
In the case of a taxpayer that sells vapor products only to affiliated distributors or affiliated retailers, the price, determined as nearly as possible according to the actual price, that other distributors sell similar vapor products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
In the case of a taxpayer that is a manufacturer selling vapor products directly to ultimate consumers, the actual price for which the taxpayer sells those vapor products to ultimate consumers;
In the case of a taxpayer that has acquired vapor products under a sale, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same vapor products or similar vapor products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; or
For purposes of (a)(i) and (ii) of this subsection only, "person" includes both persons as defined in subsection (9) of this section and any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
The department may adopt rules regarding the determination of taxable sales price under this subsection.
"Taxpayer" means a person liable for the tax imposed by this chapter.
"Vapor product" means any noncombustible product containing a solution or other consumable substance, regardless of whether it contains nicotine, which employs a mechanical heating element, battery, or electronic circuit regardless of shape or size that can be used to produce vapor from the solution or other substance, including an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, entertainment vapor product or flavored tobacco or nicotine product as those terms are defined in section 3 of this act, or similar product or device. The term also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance, regardless of whether it contains nicotine, that is intended to be used with or in a device that can be used to deliver aerosolized or vaporized nicotine to a person inhaling from the device and is sold for such purpose.
The term does not include:
Any product approved by the United States food and drug administration for sale as a tobacco cessation product, medical device, or for other therapeutic purposes when such product is marketed and sold solely for such an approved purpose;
Any product that will become an ingredient or component in a vapor product manufactured by a distributor; or
Any product that meets the definition of cannabis, useable cannabis, cannabis concentrates, cannabis-infused products, cigarette, or tobacco products.
For purposes of this subsection (16):
"Cigarette" has the same meaning as provided in RCW 82.24.010; and
"Cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as provided in RCW 69.50.101.
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:
and 50 percent must be deposited into the foundational public health services account created in RCW 82.25.015; and
ii. Any additional moneys collected under this section must be deposited in the general fund.
b. The funding provided under this subsection is intended to supplement and not supplant general fund investments in cancer research and foundational public health services.
Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of vapor products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of vapor products made.
These records must show the names and addresses of purchasers, the inventory of all vapor products including quantity of vapor products by brand, and other pertinent papers and documents relating to the purchase, sale, or disposition of vapor products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.
At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the vapor products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises are subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.
The department or the board may share information obtained under this section that is deemed relevant to the potential violation of the laws of other jurisdictions with the duly authorized agents of those jurisdictions.
In all cases of seizure of any vapor products made subject to forfeiture under this chapter, the department or board must proceed as provided in RCW 82.24.135.
When vapor products are forfeited under this chapter, the department or board may:
Retain the property for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States;
Destroy the vapor products; or
Sell the vapor products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board must require the purchaser to pay the proper amount of any tax due. The proceeds of the sale must be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money must be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
Preexisting inventories of vapor products are subject to the tax imposed in RCW 82.25.010. All retailers and other distributors must report the tax due on preexisting inventories of vapor products on a form, as prescribed by the department, on or before January 31, 2026, and the tax due on such preexisting inventories must be paid on or before April 30, 2026.
Reports under subsection (1) of this section not filed with the department by January 31, 2026, are subject to a late filing penalty equal to the greater of $250 or 10 percent of the tax due under RCW 82.25.010 on the taxpayer's preexisting inventories.
The department must notify the taxpayer of the amount of tax due under RCW 82.25.010 on preexisting inventories, which is subject to applicable penalties under RCW 82.32.090 (2) through (7) if unpaid after April 30, 2026. Amounts due in accordance with this section are not considered to be substantially underpaid for the purposes of RCW 82.32.090(2).
Interest, at the rate provided in RCW 82.32.050(2), must be computed daily beginning May 1, 2026, on any remaining tax due under RCW 82.25.010 on preexisting inventories until paid.
A retailer required to comply with subsection (1) of this section is not required to obtain a distributor license as otherwise required under chapter 70.345 RCW as long as the retailer:
Does not sell vapor products other than to ultimate consumers; and
Does not meet the definition of "distributor" in RCW 82.25.005 other than with respect to the sale of that retailer's preexisting inventory of vapor products.
Taxes may not be collected under RCW 82.25.010 from consumers with respect to any vapor products acquired before January 1, 2026.
For purposes of this section, "tax due on preexisting inventories" means the difference in tax due under RCW 82.25.010 as of December 31, 2025, and January 1, 2026, on the inventory of vapor products located in this state as of the moment that this section takes effect and held by a distributor for sale, handling, or distribution in this state.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Actual price" means the total amount of consideration for which tobacco products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete the sale such as charges for delivery, freight, transportation, or handling.
"Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management.
"Alternative nicotine product" means any noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. Itdoes not include a vapor product or a product regulated as a drug or device by the food and drug administration.
"Board" means the liquor and cannabis board.
"Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.
"Cigar" means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure , adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco. "Cigar" does not include a cigarette.
"Cigarette" has the same meaning as in RCW 82.24.010.
"Department" means the department of revenue.
"Distributor" means (a) any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale, (b) any person who makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, (d) any person engaged in the business of selling tobacco products in this state who handles for sale any tobacco products that are within this state but upon which tax has not been imposed.
"Flavored tobacco or nicotine product" means the same as defined in section 3 of this act.
"Indian country" means the same as defined in chapter 82.24 RCW.
"Little cigar" means a cigar that has a cellulose acetate integrated filter.
"Manufacturer" means a person who manufactures and sells tobacco products.
"Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's tobacco products, and includes employees and independent contractors.
"Moist snuff" means tobacco that is finely cut, ground, or powdered; is not for smoking; and is intended to be placed in the oral, but not the nasal, cavity.
"Person" means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, the state and its departments and institutions, political subdivision of the state of Washington, corporation, limited liability company, association, society, any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise. The term excludes any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
"Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale, including any vessel, vehicle, airplane, train, or vending machine.
"Retail outlet" means each place of business from which tobacco products are sold to consumers.
"Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers.
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"Sale" means any transfer, exchange, or barter, in any manner or by any means whatsoever, for a consideration, and includes and means all sales made by any person.
The term "sale" includes a gift by a person engaged in the business of selling tobacco products, for advertising, promoting, or as a means of evading the provisions of this chapter.
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"Taxable sales price" means:
In the case of a taxpayer that is not affiliated with the manufacturer, distributor, or other person from whom the taxpayer purchased tobacco products, the actual price for which the taxpayer purchased the tobacco products;
In the case of a taxpayer that purchases tobacco products from an affiliated manufacturer, affiliated distributor, or other affiliated person, and that sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers, the actual price for which that taxpayer sells those tobacco products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
In the case of a taxpayer that sells tobacco products only to affiliated distributors or affiliated retailers, the price, determined as nearly as possible according to the actual price, that other distributors sell similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
In the case of a taxpayer that is a manufacturer selling tobacco products directly to ultimate consumers, the actual price for which the taxpayer sells those tobacco products to ultimate consumers;
In the case of a taxpayer that has acquired tobacco products under a sale as defined in subsection (20)(b) of this section, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same tobacco products or similar tobacco products of like quality and character to unaffiliated distributors, unaffiliated retailers, or ultimate consumers; or
For purposes of (a)(i) and (ii) of this subsection only, "person" includes both persons as defined in subsection (16) of this section and any person immune from state taxation, including the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
The department may adopt rules regarding the determination of taxable sales price under this subsection.
"Taxpayer" means a person liable for the tax imposed by this chapter.
"Tobacco products" means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, snuff, snuff flour, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco, flavored tobacco or nicotine products, alternative nicotine products, and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, and any other product, regardless of form, that contains tobacco and is intended for human consumption or placement in the oral or nasal cavity or absorption into the human body by any other means, but does not include cigarettes as defined in RCW 82.24.010.
"Unaffiliated distributor" means a distributor that is not affiliated with the manufacturer, distributor, or other person from whom the distributor has purchased tobacco products.
"Unaffiliated retailer" means a retailer that is not affiliated with the manufacturer, distributor, or other person from whom the retailer has purchased tobacco products.
There is levied and collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate:
a.
Except as provided in (b) of this subsection, 95 percent of the taxable sales price.
b. 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.
It is the intent and purpose of this chapter to levy a tax on all tobacco products sold, used, consumed, handled, or distributed within this state and to collect the tax from the distributor as defined in RCW 82.26.010. It is the further intent and purpose of this chapter to impose the tax once, and only once, on all tobacco products for sale in this state, but nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under this title. It is the further intent and purpose of this chapter that the distributor who first possesses the tobacco product in this state is the distributor liable for the tax .
Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made.
These records must show the names and addresses of purchasers, the inventory of all tobacco products including quantity of tobacco products by brand, and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.
At any time during usual business hours the department, board, or its duly authorized agents or employees, may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the tobacco products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees, are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises is subject to revocation, and any licenses issued under this chapter or chapter 82.24 or 70.345 RCW are subject to suspension or revocation, by the department or board.
The department or the board may share information obtained under this section that is deemed relevant to the potential violation of the laws of other jurisdictions with the duly authorized agents of those jurisdictions.
A fee of $1,000 shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a license fee of $1,000 shall be required for each additional place of business.
The fees imposed under subsection (1) of this section do not apply to any person applying for a distributor's license or for renewal of a distributor's license if the person has a valid wholesaler's license under RCW 82.24.510 for the place of business associated with the distributor's license application or license renewal application.
A fee of $1,000 shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates.
The fee imposed under subsection (1) of this section does not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application.
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No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license issued under this chapter. Any person who sells tobacco products to persons other than ultimate consumers or who meets the definition of distributor under RCW 82.26.010(9)(d) must obtain a distributor's license under this chapter. Any person who sells tobacco products to ultimate consumers must obtain a retailer's license under this chapter. Products offered for sale in violation of this subsection are contraband and subject to seizure in accordance with RCW 82.25.095.
A violation of this subsection (1) is punishable as a class C felony according to chapter 9A.20 RCW.
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No person engaged in or conducting business as a distributor or retailer in this state may:
Refuse to allow the department or the board, on demand, to make a full inspection of any place of business where any of the tobacco products taxed under this chapter are sold, stored, or handled, or otherwise hinder or prevent such inspection;
Make, use, or present or exhibit to the department or the board any invoice for any of the tobacco products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or
Fail to produce on demand of the department or the board all invoices of all the tobacco products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.
No person, other than a licensed distributor or retailer, may transport tobacco products for sale in this state for which the taxes imposed under this chapter have not been paid unless:
Notice of the transportation has been given as required under RCW 82.26.140;
The person transporting the tobacco products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of tobacco products being transported; and
The tobacco products are consigned to or purchased by a person in this state who is licensed under this chapter.
A violation of this subsection (2) is a gross misdemeanor.
Any person licensed under this chapter as a distributor, and any person licensed under this chapter as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured. A violation of this subsection (3) is a misdemeanor.
The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.
A retailer may obtain tobacco products only from a licensed distributor. A retailer that obtains tobacco products from a person that is not licensed under this chapter, including directly from a manufacturer, must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in RCW 82.26.010(16) and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.
Every distributor licensed under this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135.
When tobacco products are forfeited under this chapter, the department or board may:
Retain the property for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States;
Destroy the tobacco products; or
Sell the tobacco products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board shall require the purchaser to pay the proper amount of any tax due. The proceeds of the sale shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money shall be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.
The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.
Sections 21, 24, 25, 28, 30, and 31 of this act take effect January 1, 2026.
If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected.