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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 nicotine 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 liquor and cannabis board.
"Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing nicotine 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 or flavored, 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 nicotine products in this state who brings, or causes to be brought, into this state from without the state any nicotine products for sale, (b) any person who makes, manufactures, fabricates, or stores nicotine products in this state for sale in this state, (c) any person engaged in the business of selling nicotine products without this state who ships or transports nicotine products to retailers in this state, to be sold by those retailers, (d) any person engaged in the business of selling nicotine products in this state who handles for sale any nicotine products that are within this state but upon which tax has not been imposed.
"Flavored nicotine product" means any 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 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 nicotine product.
"Indian country" means the same as defined in chapter 82.24 RCW.
"Manufacturer" means a person who manufactures and sells nicotine products.
"Manufacturer's representative" means a person hired by a manufacturer to sell or distribute the manufacturer's nicotine products, and includes employees and independent contractors.
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"Nicotine analogue" means a substance:
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i. The chemical structure of which is substantially similar to the chemical structure of nicotine; or
ii. Which 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.
b. Factors relevant to determining whether a substance is a nicotine analogue include, but are not limited to, the marketing, advertising, and labeling of the substance.
"Nicotine product" means any product, regardless of form, that contains nicotine or a nicotine analogue, whether derived from tobacco or created synthetically, and is intended for human consumption or placement in the oral or nasal cavity or absorption into the human body by any other means. The term does not include cigarettes as defined in RCW 82.24.010 or therapeutic nicotine cessation products that are approved by the United States food and drug administration as a drug, device, or combination product, as of December 31, 2025, 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 January 1, 2027.
"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 nicotine products are sold or where nicotine 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 nicotine products are sold to consumers.
"Retailer" means any person engaged in the business of selling nicotine 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 nicotine products, the actual price for which the taxpayer purchased the nicotine products;
In the case of a taxpayer that purchases nicotine products from an affiliated manufacturer, affiliated distributor, or other affiliated person, and that sells those nicotine products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers, the actual price for which that taxpayer sells those nicotine products to unaffiliated distributors, unaffiliated retailers, or ultimate consumers;
In the case of a taxpayer that sells nicotine 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 nicotine 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 nicotine products directly to ultimate consumers, the actual price for which the taxpayer sells those nicotine products to ultimate consumers;
In the case of a taxpayer that has acquired nicotine products under a sale as defined in subsection of this section, the price, determined as nearly as possible according to the actual price, that the taxpayer or other distributors sell the same nicotine products or similar nicotine 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 (15) 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, 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 . "Tobacco products" 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 nicotine products.
"Unaffiliated retailer" means a retailer that is not affiliated with the manufacturer, distributor, or other person from whom the retailer has purchased nicotine products.
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"Vapor product" means any noncombustible product containing a solution or other consumable substance that 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, or similar product or device. Vapor product also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance containing 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.
Vapor products does not include:
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 (25),"cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as provided in RCW 69.50.101.
a rate of 90 percent of the taxable sales price.
There is levied and collected an additional tax upon the sale, handling, or distribution of all flavored nicotine products in this state at a rate of 10 percent of the taxable sales price.
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 nicotine products for sale, (b) makes, manufactures, fabricates, or stores nicotine products in this state for sale in this state, (c) ships or transports nicotine products to retailers in this state, to be sold by those retailers, or (d) handles for sale any nicotine products that are within this state but upon which tax has not been imposed.
Except as provided in subsection (2) of this section, moneys collected under this chapter must be deposited into the state general fund.
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The moneys collected under this chapter on vapor products, including flavored vapor products, must be deposited as follows:
50 percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080 and 50 percent into the foundational public health services account created in RCW 82.25.015 (as recodified by this act) until such time as distributions to the Andy Hill cancer research endowment fund match transfer account reach $10,000,000 each fiscal year;
Any moneys collected in excess of (a)(i) of this subsection (2) must be deposited into the foundational public health services account created in RCW 82.25.015 (as recodified by this act) until such time as the total amount of distributions to the account reach $20,000,000 each fiscal year;
Any moneys collected from the tax on vapor products not otherwise distributed under (a)(i) or (ii) of this subsection (2) each fiscal year must be deposited into the state general fund.
Beginning January 1, 2029, and each year thereafter, the department shall adjust the distribution amounts in (a)(i) and (ii) of this subsection (2) by multiplying the current amount by one plus the percentage by which the most current consumer price index available on October 1st of the current year exceeds the consumer price index for the prior 12-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 must notify the state treasurer of the adjusted applicable amounts by December 31st. The adjusted distribution amounts calculated under this subsection (2)(b) for the distribution amount described in (a)(i) and (ii) of this subsection (2) apply to distributions made in the following fiscal year.
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.
"Flavored vapor product" means any vapor product that meets the definition of flavored nicotine product as those terms are defined in RCW 82.26.010.
It is the intent and purpose of this chapter to levy a tax on all nicotine 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 nicotine 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 nicotine product in this state is the distributor liable for the tax and the tax will be based on the actual price that the distributor paid for the nicotine product, unless the distributor is affiliated with the seller.
The tax imposed by RCW 82.26.020 shall not apply with respect to any nicotine products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of nicotine 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 nicotine products made.
These records must show the names and addresses of purchasers, the inventory of all nicotine products, and other pertinent papers and documents relating to the purchase, sale, or disposition of nicotine 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 nicotine 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.
Every person required to be licensed under this chapter or chapter 70.345 RCW who sells nicotine products to persons other than the ultimate consumer shall render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person shall preserve legible copies of all such invoices for five years from the date of sale.
Every retailer must procure itemized invoices of all nicotine products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts.
The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase.
At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the nicotine products contained in the retail outlet, 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 the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the 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.
Records of all deliveries or shipments of nicotine products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the department of revenue for inspection. They shall show the name and address of the consignee, the date, the quantity of nicotine products delivered, and such other information as the department may require. These records shall be preserved for five years from the date of delivery of the nicotine products.
For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting nicotine products for sale to any person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of nicotine products for sale in the possession of a specific common carrier as defined in RCW 81.80.010 doing business in this state, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband nicotine products.
If a person neglects or refuses to produce and submit for inspection any book, record, or document as required by this section when requested to do so by the department, the board, or its agent, then the department or the board may seek an order in superior court compelling production of the books, records, or documents.
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Where nicotine products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling nicotine products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
For purposes of this subsection, the following definitions apply:
"Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of distributor under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
"Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of retailer under RCW 82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW 82.26.010.
"Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
Credit allowed under this section shall be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
The department must by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010(8)(d) or 70.345.010(7)(d) and for those invoices required to be provided to retailers under RCW 82.26.070.
If a retailer fails to keep invoices as required under chapter 82.32 RCW, the retailer is liable for the tax owed on any uninvoiced nicotine products but not penalties and interest, except as provided in subsection (3) of this section.
If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute nicotine products in this state under RCW 82.26.210, or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state nicotine products for sale.
When transporting nicotine products for sale, the person shall have in the person's actual possession, or cause to have in the actual possession of those persons transporting such nicotine products on the person's behalf, invoices or delivery tickets for the nicotine products, which shall show 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 the nicotine products being transported.
In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting nicotine products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband nicotine products.
The licenses issuable by the board under this chapter are as follows:
A distributor's license; and
A retailer's license.
Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board may adopt rules regarding the regulation of the licenses. The board may refuse to issue any license under this chapter if the board has reasonable cause to believe that the applicant has willfully withheld information requested for the purpose of determining the eligibility of the applicant to receive a license, or if the board has reasonable cause to believe that information submitted in the application is false or misleading or is not made in good faith. In addition, for the purpose of reviewing an application for a distributor's license or retailer's license and for considering the denial, suspension, or revocation of any such license, the board may consider criminal conduct of the applicant, including an administrative violation history record with the board and a criminal history record information check within the previous five years, in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions, and the provisions of RCW 9.95.240 and chapter 9.96A RCW do not apply to such cases. The board may, in its discretion, issue or refuse to issue the distributor's license or retailer's license, subject to the provisions of RCW 82.26.220.
No person may qualify for a distributor's license or a retailer's license under this section without first undergoing a criminal background check. The background check must be performed by the board and must disclose any criminal conduct within the previous five years in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions. If the applicant or licensee also has a license issued under chapter 66.24, 82.24, or 70.345 RCW, the background check done under the authority of chapter 66.24, 70.345, or 82.24 RCW satisfies the requirements of this section.
Each license issued under this chapter expires on the business license expiration date. The license must be continued annually if the licensee has paid the required fee and complied with all the provisions of this chapter and the rules of the board adopted pursuant to this chapter.
Each license and any other evidence of the license required under this chapter must be exhibited in each place of business for which it is issued and in the manner required for the display of a business license.
The licenses issuable by the board under this section do not apply to the sale or distribution of any vapor product subject to the licensing requirements in chapter 70.345 RCW.
A fee of $650 shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell nicotine products at two or more places of business, whether established or temporary, a separate license with a license fee of $115 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.
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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 or chapter 70.345 RCW. Any person who sells nicotine products to persons other than ultimate consumers or who meets the definition of distributor under RCW 82.26.010(8)(d) or 70.345.010(7)(d) must obtain a distributor's license under this chapter or chapter 70.345 RCW. Any person who sells nicotine products to ultimate consumers must obtain a retailer's license under this chapter or chapter 70.345 RCW.
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 nicotine 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 nicotine 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 nicotine 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 nicotine 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 nicotine 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 nicotine products being transported; and
The nicotine 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 or chapter 70.345 RCW as a distributor, and any person licensed under this chapter or chapter 70.345 RCW 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 that obtains nicotine products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter or chapter 70.345 RCW and is liable for the tax imposed under RCW 82.26.020 with respect to the nicotine 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 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 or chapter 70.345 RCW must sell nicotine products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.
A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's nicotine products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not authorized to distribute or sell nicotine products in this state unless the manufacturer that hired the representative has a valid distributor's license under this chapter or chapter 70.345 RCW and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's nicotine products.
The board must enforce this chapter. The board may adopt, amend, and repeal rules necessary to enforce this chapter.
The department may adopt, amend, and repeal rules necessary to administer this chapter. The board may revoke or suspend the distributor's or retailer's license issued under this chapter or chapter 70.345 RCW of any distributor or retailer of nicotine products in the state upon sufficient cause showing a violation of this chapter or upon the failure of the licensee to comply with any of the rules adopted under it.
A license may not be suspended or revoked except upon notice to the licensee and after a hearing as prescribed by the board. The board, upon finding that the licensee has failed to comply with any provision of this chapter or of any rule adopted under it, must, in the case of the first offense, suspend the license or licenses of the licensee for a period of not less than 30 consecutive business days, and in the case of a second or further offense, suspend the license or licenses for a period of not less than 90 consecutive business days but not more than 12 months, and in the event the board finds the licensee has been guilty of willful and persistent violations, it may revoke the license or licenses.
Any licenses issued under chapter 82.24 or 70.345 RCW to a person whose license or licenses have been suspended or revoked under this section must also be suspended or revoked during the period of suspension or revocation under this section.
Any person whose license or licenses have been revoked under this section may reapply to the board at the expiration of one year of the license or licenses. The license or licenses may be approved by the board if it appears to the satisfaction of the board that the licensee will comply with the provisions of this chapter and the rules adopted under it.
A person whose license has been suspended or revoked may not sell nicotine products or cigarettes or permit nicotine products or cigarettes to be sold during the period of suspension or revocation on the premises occupied by the person or upon other premises controlled by the person or others or in any other manner or form.
Any determination and order by the board, and any order of suspension or revocation by the board of the license or licenses issued under this chapter or chapter 70.345 RCW, or refusal to reinstate a license or licenses after revocation is reviewable by an appeal to the superior court of Thurston county. The superior court must review the order or ruling of the board and may hear the matter de novo, having due regard to the provisions of this chapter and the duties imposed upon the board.
If the board makes an initial decision to deny a license or renewal, or suspend or revoke a license, the applicant may request a hearing subject to the applicable provisions under Title 34 RCW.
Any nicotine products in the possession of a person selling nicotine products in this state acting as a distributor or retailer and who is not licensed as required under RCW 82.26.190, or a person who is selling nicotine products in violation of RCW 82.26.220(6), may be seized without a warrant by any agent of the department, agent of the board, or law enforcement officer of this state. Any nicotine products seized under this subsection shall be deemed forfeited.
Any nicotine products in the possession of a person who is not a licensed distributor or retailer and who transports nicotine products for sale without having provided notice to the board required under RCW 82.26.140, or without 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 nicotine products being transported may be seized and are subject to forfeiture.
All conveyances, including aircraft, vehicles, or vessels that are used, or intended for use to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of nicotine products under subsection (2) of this section, may be seized and are subject to forfeiture except:
A conveyance used by any person as a common or contract carrier having in actual possession invoices or delivery tickets showing the true name and address of the consignor or seller, the true name of the consignee or purchaser, and the quantity and brands of the nicotine products transported, unless it appears that the owner or other person in charge of the conveyance is a consenting party or privy to a violation of this chapter;
A conveyance subject to forfeiture under this section by reason of any act or omission of which the owner establishes to have been committed or omitted without his or her knowledge or consent; or
A conveyance encumbered by a bona fide security interest if the secured party neither had knowledge of nor consented to the act or omission.
Property subject to forfeiture under subsections (2) and (3) of this section may be seized by any agent of the department, the board, or law enforcement officer of this state upon process issued by any superior court or district court having jurisdiction over the property. Seizure without process may be made if:
The seizure is incident to an arrest or a search warrant or an inspection under an administrative inspection warrant; or
The department, board, or law enforcement officer has probable cause to believe that the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.
This section shall not be construed to require the seizure of nicotine products if the department's agent, board's agent, or law enforcement officer reasonably believes that the nicotine products are possessed for personal consumption by the person in possession of the nicotine products.
Any nicotine products seized by a law enforcement officer shall be turned over to the board as soon as practicable.
In all cases of seizure of any nicotine products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135.
When nicotine 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; or
Sell the nicotine 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.
When the department or the board has good reason to believe that any of the nicotine products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the nicotine products and hold them until disposed of by law.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Board" means the Washington state liquor and cannabis board.
"Business" means any trade, occupation, activity, or enterprise engaged in for the purpose of selling or distributing vapor products in this state.
"Child care facility" has the same meaning as provided in RCW 70A.320.020.
"Closed system nicotine container" means a sealed, prefilled, and disposable container of nicotine in a solution or other form in which such container is inserted directly into an electronic cigarette, electronic nicotine delivery system, or other similar product, if the nicotine in the container is inaccessible through customary or reasonably foreseeable handling or use, including reasonably foreseeable ingestion or other contact by children.
"Delivery sale" means any sale of a vapor product to a purchaser in this state where either:
The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mails or any other delivery service, or the internet or other online service; or
The vapor product is delivered by use of the mails or of a delivery service. The foregoing sales of vapor products constitute a delivery sale regardless of whether the seller is located within or without this state. "Delivery sale" does not include a sale of any vapor product not for personal consumption to a retailer.
"Delivery seller" means a person who makes delivery sales.
"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.
"Liquid nicotine container" means a package from which nicotine in a solution or other form is accessible through normal and foreseeable use by a consumer and that is used to hold soluble nicotine in any concentration. "Liquid nicotine container" does not include closed system nicotine containers.
"Manufacturer" means a person who manufactures and sells vapor products.
"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.
"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.
"Playground" means any public improved area designed, equipped, and set aside for play of six or more children which is not intended for use as an athletic playing field or athletic court, including but not limited to any play equipment, surfacing, fencing, signs, internal pathways, internal land forms, vegetation, and related structures.
"Retail outlet" means each place of business from which vapor products are sold to consumers.
"Retailer" means any person engaged in the business of selling vapor 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 vapor products, for advertising, promoting, or as a means of evading the provisions of this chapter.
"School" has the same meaning as provided in RCW 70A.320.020.
"Self-service display" means a display that contains vapor products and is located in an area that is openly accessible to customers and from which customers can readily access such products without the assistance of a salesperson. A display case that holds vapor products behind locked doors does not constitute a self-service display.
"Vapor product" means any noncombustible product that may contain nicotine and that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor or aerosol from a solution or other substance.
"Vapor product" includes any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device and any vapor cartridge or other container that may contain nicotine in a solution or other form that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device.
"Vapor product" does not include any product that meets the definition of cannabis, useable cannabis, cannabis concentrates, cannabis-infused products, cigarette, or tobacco products.
For purposes of this subsection (18), "cannabis," "useable cannabis," "cannabis concentrates," and "cannabis-infused products" have the same meaning as provided in RCW 69.50.101.
No person may conduct a delivery sale or otherwise ship or transport, or cause to be shipped or transported, any vapor product ordered or purchased by mail or through the internet to any person unless such seller has a valid delivery sale license as required under this chapter.
No person may conduct a delivery sale or otherwise ship or transport, or cause to be shipped or transported, any vapor product ordered or purchased by mail or through the internet to any person under the minimum age required for the legal sale of vapor products as provided under RCW 70.345.140.
A delivery sale licensee must provide notice on its mail order or internet sales forms of the minimum age required for the legal sale of vapor products in Washington state as provided by RCW 70.345.140.
A delivery sale licensee must not accept a purchase or order from any person without first obtaining the full name, birthdate, and residential address of that person and verifying this information through an independently operated third-party database or aggregate of databases, which includes data from government sources, that are regularly used by government and businesses for the purpose of age and identity verification and authentication.
A delivery sale licensee must accept payment only through a credit or debit card issued in the purchaser's own name. The licensee must verify that the card is issued to the same person identified through identity and age verification procedures in subsection (4) of this section.
Before a delivery sale licensee delivers an initial purchase to any person, the licensee must verify the identity and delivery address of the purchaser by mailing or shipping to the purchaser a notice of sale and certification form confirming that the addressee is in fact the person placing the order. The purchaser must return the signed certification form to the licensee before the initial shipment of product. Certification forms are not required for repeat customers. In the alternative, before a seller delivers an initial purchase to any person, the seller must first obtain from the prospective customer an electronic certification, such as by email, that includes a declaration that, at a minimum, the prospective customer is over the minimum age required for the legal sale of a vapor product, and the credit or debit card used for payment has been issued in the purchaser's name.
A delivery sale licensee must include on shipping documents a clear and conspicuous statement which includes, at a minimum, that the package contains vapor products, Washington law prohibits sales to those under the minimum age established by this chapter, and violations may result in sanctions to both the licensee and the purchaser.
For purposes of this section, "vapor products" has the same meaning as provided in RCW 82.26.010.
A person who knowingly violates this section is guilty of a class C felony, except that the maximum fine that may be imposed is five thousand dollars.
In addition to or in lieu of any other civil or criminal remedy provided by law, a person who has violated this section is subject to a civil penalty of up to five thousand dollars for each violation. The attorney general, acting in the name of the state, may seek recovery of the penalty in a civil action in superior court.
The attorney general may seek an injunction in superior court to restrain a threatened or actual violation of this section and to compel compliance with this section.
Any violation of this section is not reasonable in relation to the development and preservation of business and is an unfair and deceptive act or practice and an unfair method of competition in the conduct of trade or commerce in violation of RCW 19.86.020. Standing to bring an action to enforce RCW 19.86.020 for violation of this section lies solely with the attorney general. Remedies provided by chapter 19.86 RCW are cumulative and not exclusive.
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In any action brought under this section, the state is entitled to recover, in addition to other relief, the costs of investigation, expert witness fees, costs of the action, and reasonable attorneys' fees.
If a court determines that a person has violated this section, the court shall order any profits, gain, gross receipts, or other benefit from the violation to be disgorged and paid to the state treasurer for deposit in the general fund.
Unless otherwise expressly provided, the penalties or remedies, or both, under this section are in addition to any other penalties and remedies available under any other law of this state.
A licensee who violates this section is subject to license suspension or revocation by the board.
The board may adopt by rule additional requirements for mail or internet sales.
The board must not adopt rules prohibiting internet sales.
The board must have, in addition to the board's other powers and authorities, the authority to enforce the provisions of this chapter.
The board and the board's authorized agents or employees have full power and authority to enter any place of business where vapor products are sold for the purpose of enforcing the provisions of this chapter.
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For the purpose of enforcing the provisions of this chapter, an enforcement officer of the board who has reasonable grounds to believe a person observed by the officer in proximity to a retailer licensee under this chapter and chapter 82.26 RCW who is purchasing, attempting to purchase, or in possession of vapor products is under eighteen years of age, may detain such person in proximity to such retailer for a reasonable period of time and in such a reasonable manner as is necessary to determine the person's true identity and date of birth. Further, vapor products possessed by persons under eighteen years of age are considered contraband and may be seized by an enforcement officer of the board.
Any enforcement officer who detains a person for the purpose of enforcing the provisions of this chapter and RCW 26.28.080 and 82.24.500 must collect the following information for each fiscal year since 2018:
The total number of interactions where an enforcement officer detained a person;
Information on the nature of each interaction, including the duration of the interaction, the justification for the interaction, the number of such persons who were under 18 years of age, the number of such persons who were over 18 but under 21 years of age, and whether any citation or warning was issued;
How many interactions converted to administrative violation notices; and
How many of the interactions and administrative violation notices converted to retailer education and violations.
The board must compile the information collected pursuant to (b) of this subsection, along with any associated demographic data in the possession of the board, and conduct a comparative analysis of all interactions of enforcement officers with persons detained for the purpose of enforcing Title 66 RCW and chapter 69.50 RCW into a statewide report and provide the report to the appropriate committees of the legislature by December 1, 2023, and annually thereafter.
All enforcement officers of the board who enforce the provisions of this section and will have interactions with persons under the age of 18 years old must begin receiving training from the United States department of justice office of juvenile justice and delinquency prevention prior to July 1, 2024.
For the purposes of this subsection, "proximity" means 100 feet or less.
The board may work with local county health departments or districts and local law enforcement agencies to conduct random, unannounced, inspections to assure compliance.
The board, law enforcement, or a local health department may, with parental authorization, include persons under the age of 18 in compliance activities.
Upon a determination by the secretary of health or a local health jurisdiction that a vapor product may be injurious to human health or poses a significant risk to public health:
The board, in consultation with the department of health and local county health jurisdictions, may cause a vapor product substance or solution sample, purchased or obtained from any vapor product retailer, distributor, or delivery sale licensee, to be analyzed by an analyst appointed or designated by the board;
If the analyzed vapor product contains an ingredient, substance, or solution present in quantities injurious to human health or posing a significant risk to public health, as determined by the secretary of health or a local health jurisdiction, the board may suspend the license of the retailer or delivery sale licensee unless the retailer or delivery sale licensee agrees to remove the product from sales; and
If upon a finding from the secretary of health or local health jurisdiction that the vapor product poses an injurious risk to public health or significant public health risk, the retailer or delivery sale licensee does not remove the product from sale, the secretary of health or local health officer may file for an injunction in superior court prohibiting the sale or distribution of that specific vapor product substance or solution.
Nothing in subsection (6) of this section permits a total ban on the sale or use of vapor products.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
"Board" means the liquor and cannabis board.
"Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any material, except where such wrapper is wholly or in the greater part made of natural leaf tobacco in its natural state. "Cigarette" includes a roll-your-own cigarette.
"Cigarette paper" means any paper or any other material except tobacco, prepared for use as a cigarette wrapper.
"Cigarette tube" means cigarette paper made into a hollow cylinder for use in making cigarettes.
"Commercial cigarette-making machine" means a machine that is operated in a retail establishment and that is capable of being loaded with loose tobacco, cigarette paper or tubes, and any other components related to the production of roll-your-own cigarettes, including filters.
"Flavored cigarette" means any cigarette 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 cigarette 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 cigarette product.
"Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian wholesaler or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country. For purposes of this chapter "Indian country" is defined in the manner set forth in 18 U.S.C. Sec. 1151.
"Precollection obligation" means the obligation of a seller otherwise exempt from the tax imposed by this chapter to collect the tax from that seller's buyer.
"Retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale or distributes any one or more of the articles taxed herein, irrespective of quantity or amount, or the number of sales, and all persons operating under a retailer's registration certificate.
"Retail selling price" means the ordinary, customary or usual price paid by the consumer for each package of cigarettes, less the tax levied by this chapter and less any similar tax levied by this state.
"Roll-your-own cigarettes" means cigarettes produced by a commercial cigarette-making machine.
"Stamp" means the stamp or stamps by use of which the tax levy under this chapter is paid or identification is made of those cigarettes with respect to which no tax is imposed.
"Wholesaler" means every person who purchases, sells, or distributes any one or more of the articles taxed herein to retailers for the purpose of resale only.
The meaning attributed, in chapter 82.04 RCW, to the words "person," "sale," "business" and "successor" applies equally in this chapter.
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 $0.09875 per cigarette.
Beginning January 1, 2032, and every four 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 October 1st of the current year exceeds the consumer price index for the prior 48-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 January of the calendar year that is two years after the year of the calculation.
All revenue collected under this section must be deposited into the state 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.
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, 82.24.026, and section 202 of this act, there is imposed a tax in an amount equal to $0.025 per flavored cigarette.
All revenue collected under this section must be deposited into the state general fund.
The governor may seek government-to-government consultations with federally recognized Indian tribes for the purpose of amending existing cigarette tax contracts and vapor product tax contracts, as authorized in RCW 43.06.455, 43.06.465, 43.06.466, 43.06.505, 43.06.510, and 43.06.515, in accordance with the state taxes on cigarettes, nicotine products, and vapor products, as modified by this act.
Each amended contract must include a requirement that a tribal tax be imposed on flavored cigarette and flavored nicotine products at a rate that is equal to the state rate imposed on such products.
The governor may delegate the authority to renegotiate cigarette and vapor product tax contracts with federally recognized Indian tribes to the department of revenue.
The Andy Hill cancer research endowment fund match transfer account is created in the custody of the state treasury to be used solely and exclusively for the program created in RCW 43.348.040. Moneys in the account may be spent only after appropriation. The purpose of the account is to provide state matching funds and other state appropriations for the fund and administrative costs. Expenditures to fund or reimburse the program administrator are not subject to the requirements of subsection (5) of this section.
The legislature must appropriate a state matchnot to exceed $10,000,000 each fiscal year from tax collections on vapor products under RCW 82.26.020. The maximum appropriation amount under this subsection must be adjusted for inflation beginning January 1, 2029, and each year thereafter, as required in section 103 of this act.
Revenues to the account must consist of deposits into the account, taxes imposed on vapor products under RCW 82.26.020, legislative appropriations, and any gifts, grants, or donations received by the department for this purpose.
Each fiscal biennium, the legislature must appropriate to the department of commerce such amounts as estimated to be the balance of the match transfer account to provide state matching funds.
Expenditures from the account may be made only upon receipt of proof from the program administrator of committed nonstate or private contributions for cancer research, prevention, or care supported by the match transfer account or advancement of the program. Expenditures from the match transfer account, in the form of matching funds, may not exceed the total amount of committed nonstate or private contributions.
The department and board must enter into an appropriate agreement with the program administrator to demonstrate exchange of consideration for the expenditures from the match transfer account that are subject to subsection (5) of this section.
Moneys expended into the account in fiscal year 2023 pursuant to section 706, chapter 297, Laws of 2022 are not subject to the requirements of subsections (5) and (6) of this section.
Moneys expended into the match transfer account for the purposes of implementing RCW 43.348.090 are not subject to the requirements of subsections (5) and (6) of this section.
By October 15, 2020, and by each October 15th thereafter, the department must estimate any increase in state general fund revenue collections for the immediately preceding fiscal year resulting from the taxes imposed in chapter 445, Laws of 2019. The department must promptly notify the state treasurer of these estimated amounts.
Beginning November 1, 2020, and by each November 1st thereafter, the state treasurer must transfer from the general fund the estimated amount determined by the department under subsection (1) of this section for the immediately preceding fiscal year 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 (as recodified by this act).
The department may not make any adjustments to an estimate under subsection (1) of this section after the state treasurer makes the corresponding distribution under subsection (2) of this section based on the department's estimate.
All county and municipal peace officers are hereby charged with the duty of investigating and prosecuting all violations of this title, and the penal laws of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor, and all fines imposed for violations of this title and the penal laws of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor belong to the county, city or town wherein the court imposing the fine is located, and must be placed in the general fund for payment of the salaries of those engaged in the enforcement of the provisions of this title and the penal laws of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor. However, all fees, fines, forfeitures and penalties collected or assessed by a district court because of the violation of a state law must be remitted as provided in chapter 3.62 RCW as now exists or is later amended.
In addition to any and all other powers granted, the board has the power to enforce the penal provisions of this title and the penal laws of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor.
In addition to the other duties under this section, the board must enforce chapters 82.24and 82.26 RCW.
The board may appoint and employ, assign to duty and fix the compensation of, officers to be designated as liquor enforcement officers. Such liquor enforcement officers have the power, under the supervision of the board, to enforce the penal provisions of this title and the penal laws of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor. They have the power and authority to serve and execute all warrants and process of law issued by the courts in enforcing the penal provisions of this title or of any penal law of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor, and the provisions of chapters 82.24and 82.26 RCW. They have the power to arrest without a warrant any person or persons found in the act of violating any of the penal provisions of this title or of any penal law of this state relating to the manufacture, importation, transportation, possession, distribution and sale of liquor, and the provisions of chapters 82.24and 82.26 RCW.
The board must enforce the provisions of this chapter. The board may adopt, amend, and repeal rules necessary to enforce the provisions of this chapter.
The department may adopt, amend, and repeal rules necessary to administer the provisions of this chapter. The board may revoke or suspend the license or permit of any wholesale or retail cigarette dealer in the state upon sufficient cause appearing of the violation of this chapter or upon the failure of such licensee to comply with any of the provisions of this chapter.
A license may not be suspended or revoked except upon notice to the licensee and after a hearing as prescribed by the board. The board, upon finding that the licensee has failed to comply with any provision of this chapter or any rule adopted under this chapter, must, in the case of the first offense, suspend the license or licenses of the licensee for a period of not less than thirty consecutive business days, and, in the case of a second or further offense, must suspend the license or licenses for a period of not less than ninety consecutive business days nor more than twelve months, and, in the event the board finds the licensee has been guilty of willful and persistent violations, it may revoke the license or licenses.
Any licenses issued under chapter 82.26 or 70.345 RCW to a person whose license or licenses have been suspended or revoked under this section must also be suspended or revoked during the period of suspension or revocation under this section.
Any person whose license or licenses have been revoked under this section may reapply to the board at the expiration of one year from the date of revocation of the license or licenses. The license or licenses may be approved by the board if it appears to the satisfaction of the board that the licensee will comply with the provisions of this chapter and the rules adopted under this chapter.
A person whose license has been suspended or revoked may not sell cigarettes, vapor products, or tobacco products or permit cigarettes, vapor products, or tobacco products to be sold during the period of such suspension or revocation on the premises occupied by the person or upon other premises controlled by the person or others or in any other manner or form whatever.
Any determination and order by the board, and any order of suspension or revocation by the board of the license or licenses issued under this chapter, or refusal to reinstate a license or licenses after revocation is reviewable by an appeal to the superior court of Thurston county. The superior court must review the order or ruling of the board and may hear the matter de novo, having due regard to the provisions of this chapter and the duties imposed upon the board.
If the board makes an initial decision to deny a license or renewal, or suspend or revoke a license, the applicant may request a hearing subject to the applicable provisions under Title 34 RCW.
For purposes of this section:
"Tobacco products" has the same meaning as provided in RCW 82.26.010; and
"Vapor products" has the same meaning as provided in RCW 82.26.010.
To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the value of products or the gross proceeds of sales of products falling into the following categories:
Food for human or pet consumption.
Groceries.
Cigarettes and nicotine products.
Soft drinks and carbonated waters.
Beer and other malt beverages.
Wine.
Newspapers and magazines.
Household paper and paper products.
Glass containers.
Metal containers.
Plastic or fiber containers made of synthetic material.
Cleaning agents and toiletries.
Nondrug drugstore sundry products.
RCW 82.25.015 is recodified as a section in chapter 82.26 RCW.
RCW 82.32.805 and 82.32.808 do not apply to this act.
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.
Sections 101 through 126 and 402 through 406 of this act take effect July 1, 2027.
Sections 201 through 203 of this act take effect January 1, 2028.