Tobacco & nicotine products

AN ACT Relating to protecting the health of all Washingtonians by 1
ending the sale of certain tobacco and nicotine products, including 2
products with flavors and video games; amending RCW 70.155.020, 3
70.155.100, 70.345.070, 70.345.180, 82.25.005, and 82.26.010; adding 4
a new chapter to Title 70 RCW; and prescribing penalties.5
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:6
NEW SECTION. Sec. 1. (1) The legislature finds the following:7
(a) Tobacco use remains a significant public health problem and 8
impediment to health equity in Washington and across the country. It 9
remains the leading cause of preventable death in the United States, 10
killing more than 480,000 Americans each year, including 8,300 11
Washingtonians. Of cancer deaths in Washington, 27 percent are 12
attributable to smoking. 13
(b) The growing market for flavored tobacco and nicotine products 14
is undermining the nation's progress in reducing overall youth 15
tobacco use. Flavored tobacco and nicotine products, including 16
menthol cigarettes, have been shown to be starter products for youth 17
who begin using tobacco, establishing tobacco habits that can lead to 18
long-term addiction. Of youth who have ever used a tobacco product, 19
eight out of 10 initiated with a flavored product.20
S-0274.1
SENATE BILL 5183
State of Washington 69th Legislature 2025 Regular Session
By Senators Nobles, Lovick, Harris, Wellman, Dhingra, Trudeau,
Valdez, Liias, Stanford, Orwall, Robinson, Frame, Pedersen, Riccelli,
Salomon, Shewmake, and C. Wilson
Prefiled 01/08/25. Read first time 01/13/25. Referred to Committee
on Health & Long-Term Care.
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(c) The United States surgeon general declared youth vapor 1
product use an "epidemic" in 2018. More than 1,600,000 middle and 2
high school students across the United States currently use vapor 3
products, including almost eight percent of 10th graders and 14 4
percent of 12th graders in Washington. Of high school students who 5
vape, 42 percent are addicted enough to use frequently or daily.6
(d) Youth vape because they come in appealing, kid-friendly 7
flavors like cotton candy, gummy bear, and pink lemonade. About 88 8
percent of youth who vape use a flavored product. 9
(e) The tobacco industry continues to redesign products to become 10
even more appealing to youth, with some of the newest products 11
featuring light-up video games like pac-man and tetris.12
(f) Vaping is not harmless. Youth vapor product use is associated 13
with an increased risk for cigarette smoking, and according to the 14
surgeon general, nicotine can harm the parts of the adolescent brain 15
responsible for attention, learning, mood, and impulse control, and 16
can prime the brain for addiction to other drugs. 17
(g) Like vapor products, cigars are also sold in hundreds of 18
flavors, including tropical twist, chocolate brownie, and cherry 19
dynamite, which mask the harsh taste of tobacco. Black and Hispanic 20
youth smoke cigars at higher rates than white youth. Regular cigar 21
use can cause cancer of the oral cavity, larynx, esophagus, and lung, 22
and it kills approximately 9,000 Americans each year.23
(h) Each year, more than 9,100 kids in Washington try their first 24
cigarette, with half initiating with menthol cigarettes. Menthol 25
appeals to youth who are initiating tobacco use because it cools and 26
numbs the throat and reduces irritation. The food and drug 27
administration has concluded that menthol cigarettes lead to 28
increased smoking initiation among youth and young adults, greater 29
addiction, and decreased success in quitting smoking.30
(i) The centers for disease control estimates that prohibiting 31
menthol cigarettes in Washington state would lead to 7,400 adults to 32
quit smoking. 33
(j) The tobacco industry has targeted African American 34
communities for decades with marketing for menthol cigarettes through 35
sponsorship of community and music events, targeted magazine 36
advertising, and retail promotions. The result today is that 85 37
percent of Black smokers and 50 percent of Hispanic smokers smoke 38
menthol cigarettes, compared to 29 percent of white smokers. Each 39
year approximately 45,000 African Americans die from a smoking-caused 40
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illness. Ending the sale of flavored tobacco and nicotine products 1
will improve the health and save lives of groups who historically 2
have been targeted by the tobacco industry and disproportionally 3
burdened by tobacco-related disease. 4
(k) The number of youth using nicotine pouches has more than 5
doubled since 2021, with nearly half a million youth reporting 6
current nicotine pouch use in 2024. 7
(l) Hookah smoking is linked to many of the same adverse health 8
effects as cigarette smoking, such as heart disease and lung, 9
bladder, and oral cancers. Hookah is available in more than 1,800 10
varieties, including kid-friendly flavors like bubble gum, cola, and 11
watermelon, and 84 percent of youth hookah users use flavored hookah.12
(2) The legislature therefore intends to prohibit the sale of all 13
flavored tobacco and nicotine products and entertainment vapor 14
products to reduce youth usage and protect the next generation from a 15
lifetime of addiction and premature death. 16
NEW SECTION. Sec. 2. The definitions in this section apply 17
throughout this chapter unless the context clearly requires 18
otherwise.19
(1) "Entertainment vapor product" means any vapor product that 20
has interactive gaming or entertainment features including, but not 21
limited to, allowing a user to play music or audio, display photos or 22
video, play virtual games, or display other animations on the device.23
(2) "Flavored tobacco or nicotine product" means any tobacco or 24
nicotine product that imparts: 25
(a) A taste or smell, other than the taste or smell of tobacco, 26
distinguishable by an ordinary consumer either before or during the 27
consumption of such tobacco product including, but not limited to, 28
the taste or smell of fruit, chocolate, vanilla, honey, candy, cocoa, 29
dessert, alcoholic beverage, mint, wintergreen, menthol, herb, or 30
spice; or 31
(b) A cooling or numbing sensation distinguishable by an ordinary 32
consumer either before or during the consumption of such tobacco 33
product. 34
(3) "Nicotine" means any form of the chemical nicotine, including 35
any salt or complex, regardless of whether the chemical is naturally 36
or synthetically derived, and includes nicotinic alkaloids and 37
nicotine analogs. 38
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(4) "Retailer" means any person engaged in the business of 1
selling tobacco or nicotine products or vapor products to ultimate 2
consumers. 3
(5)(a) "Tobacco or nicotine product" means any:4
(i) Product containing, made of, or derived from tobacco or 5
nicotine that is intended for human consumption or is likely to be 6
consumed, whether inhaled, absorbed, or ingested by any other means, 7
including, but not limited to, a cigarette, a cigar, pipe tobacco, 8
chewing tobacco, snuff, or snus; 9
(ii) Vapor product and any substance that may be aerosolized or 10
vaporized by such product, whether or not the substance contains 11
nicotine; or 12
(iii) Component, part, or accessory of a product described in 13
this subsection (5), regardless of whether such component, part, or 14
accessory contains tobacco or nicotine including, but not limited to, 15
filters, rolling papers, blunt or hemp wraps, hookahs, flavor 16
enhancers, mouthpieces, or pipes. 17
(b) "Tobacco or nicotine product" does not mean:18
(i) Drugs, devices, or combination products authorized for sale 19
by the United States food and drug administration, as those terms are 20
defined in the federal food, drug, and cosmetic act (21 U.S.C. Sec. 21
301 et seq.) as it exists on the effective date of this section; or22
(ii) Any product regulated under chapter 69.50 RCW that meets the 23
definition of cannabis, useable cannabis, cannabis concentrates, or 24
cannabis-infused products as those terms are defined in RCW 25
69.50.101. 26
(6) "Vapor product" has the same meaning as in RCW 70.345.010.27
NEW SECTION. Sec. 3. (1) Beginning January 1, 2026, no retailer 28
may sell, offer for sale, display, market, or advertise for sale in 29
this state, any flavored tobacco or nicotine product or entertainment 30
vapor product.31
(2)(a) There is a rebuttable presumption that a tobacco or 32
nicotine product is a flavored tobacco or nicotine product if any 33
communication by or on behalf of the manufacturer or retailer 34
indicates that the product imparts a: 35
(i) Taste or smell other than the taste or smell of tobacco; or36
(ii) Cooling or numbing sensation. 37
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(b) Evidence of such communication may include but is not limited 1
to the use of terms such as "cool," "chill," "ice," "fresh," 2
"arctic," or "frost" to describe the product. 3
NEW SECTION. Sec. 4. The department of health shall develop, 4
implement, and maintain a statewide flavored tobacco and nicotine 5
products and entertainment vapor products prevention and awareness 6
campaign to address the use of such products. The campaign must 7
educate the public about the health risks and addictive nature of 8
flavored tobacco and nicotine products, include outreach to both 9
youth and adults aimed at preventing use, and be consistent with best 10
practices identified by the centers for disease control and 11
prevention. The department, in consultation with the health care 12
authority, may also include messaging focused on tobacco and nicotine 13
addiction and prevention and resources for addiction treatment and 14
services. The department shall report to the appropriate committees 15
of the legislature regarding the status of such education program by 16
January 1, 2026.17
NEW SECTION. Sec. 5. The liquor and cannabis board must adopt 18
rules to implement the requirements of this chapter and for 19
compliance education for licensed retailers, distributors, and 20
manufacturers and their employees relating to abating violations of 21
this chapter and rules adopted under this chapter.22
NEW SECTION. Sec. 6. It is an unfair or deceptive practice 23
under RCW 19.86.020 for any retailer to sell, offer for sale, 24
display, market, or advertise for sale any flavored tobacco or 25
nicotine product or any entertainment vapor product in this state. 26
The legislature finds that the practices covered by this chapter are 27
matters vitally affecting the public interest for the purpose of 28
applying the consumer protection act, chapter 19.86 RCW. A violation 29
of this chapter is not reasonable in relation to the development and 30
preservation of business and is an unfair or deceptive act in trade 31
or commerce and an unfair method of competition for the purpose of 32
applying the consumer protection act, chapter 19.86 RCW.33
NEW SECTION. Sec. 7. In recognition of the sovereign authority 34
of tribal governments, the governor may seek government-to-government 35
consultations with federally recognized Indian tribes regarding 36
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prohibiting the sale or offer for sale of any flavored tobacco or 1
nicotine product or entertainment vapor product, and the display, 2
marketing, or advertising for sale of such products, in compacts 3
entered into under RCW 43.06.455, 43.06.465, 43.06.466, and 43.06.505 4
through 43.06.515. 5
Sec. 8. RCW 70.155.020 and 2019 c 15 s 5 are each amended to 6
read as follows: 7
A person who holds a license issued under RCW 82.24.520 or 8
82.24.530 shall: 9
(1) Display the license or a copy in a prominent location at the 10
outlet for which the license is issued; ((and))11
(2) Display a sign concerning the prohibition of tobacco sales to 12
persons under the age of ((twenty-one)) 21. 13
Such sign shall: 14
(a) Be posted so that it is clearly visible to anyone purchasing 15
tobacco products from the licensee; 16
(b) Be designed and produced by the department of health to read: 17
"THE SALE OF TOBACCO PRODUCTS TO PERSONS UNDER AGE 21 IS STRICTLY 18
PROHIBITED BY STATE LAW. PHOTO ID REQUIRED UPON REQUEST"; and19
(c) Be provided free of charge by the liquor and cannabis board ; 20
and21
(3) Display a sign concerning the prohibition of the sale of 22
flavored tobacco and nicotine products in this state. The sign must:23
(a) Be posted so that it is clearly visible to anyone purchasing 24
tobacco products from the licensee;25
(b) Be designed and produced by the department of health to read: 26
"THE SALE OF FLAVORED TOBACCO AND NICOTINE PRODUCTS IN THIS STATE IS 27
STRICTLY PROHIBITED BY STATE LAW."; and28
(c) Be provided free of charge by the liquor and cannabis board.29
Sec. 9. RCW 70.155.100 and 2023 c 398 s 4 are each amended to 30
read as follows: 31
(1) The liquor and cannabis board may suspend or revoke a 32
retailer's license issued under RCW 82.24.510(1)(b) or 33
82.26.150(1)(b) held by a business at any location, or may impose a 34
monetary penalty as set forth in subsection (3) of this section, if 35
the liquor and cannabis board finds that the licensee has violated 36
RCW 26.28.080, 70.155.020, 70.155.030, 70.155.040, 70.155.050, 37
70.155.070, ((or)) 70.155.090, or section 3 of this act.38
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(2) Any retailer's licenses issued under RCW 70.345.020 to a 1
person whose license or licenses under chapter 82.24 or 82.26 RCW 2
have been suspended or revoked for violating RCW 26.28.080 or section 3
3 of this act must also be suspended or revoked during the period of 4
suspension or revocation under this section. 5
(3) The sanctions that the liquor and cannabis board may impose 6
against a person licensed under RCW 82.24.530 or 82.26.170 based upon 7
one or more findings under subsection (1) of this section may not 8
exceed the following: 9
(a) For violations of RCW 70.155.020 or 21 C.F.R. Sec. 1140.14, 10
and for violations of RCW 70.155.040 occurring on the licensed 11
premises: 12
(i) A monetary penalty of $200 for the first violation within any 13
three-year period; 14
(ii) A monetary penalty of $600 for the second violation within 15
any three-year period; 16
(iii) A monetary penalty of $2,000 and suspension of the license 17
for a period of six months for the third violation within any three-18
year period; 19
(iv) A monetary penalty of $3,000 and suspension of the license 20
for a period of 12 months for the fourth violation within any three-21
year period; 22
(v) Revocation of the license with no possibility of 23
reinstatement for a period of five years for the fifth or more 24
violation within any three-year period; 25
(b) For violations of RCW 26.28.080 or section 3 of this act:26
(i) A monetary penalty of $1,000 for the first violation within 27
any three-year period; 28
(ii) A monetary penalty of $2,500 for the second violation within 29
any three-year period; 30
(iii) A monetary penalty of $5,000 and suspension of the license 31
for a period of six months for the third violation within any three-32
year period; 33
(iv) A monetary penalty of $10,000 and suspension of the license 34
for a period of 12 months for the fourth violation within any three-35
year period; 36
(v) Revocation of the license with no possibility of 37
reinstatement for a period of five years for the fifth or more 38
violation within any three-year period; 39
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(c) If the board finds that a person licensed under chapter 82.24 1
or 82.26 RCW and RCW 70.345.020 has violated RCW 26.28.080 or section 2
3 of this act , each subsequent violation of either of the person's 3
licenses counts as an additional violation within that three-year 4
period; 5
(d) For violations of RCW 70.155.030, a monetary penalty in the 6
amount of $100 for each day upon which such violation occurred;7
(e) For violations of RCW 70.155.050, a monetary penalty in the 8
amount of $600 for each violation; 9
(f) For violations of RCW 70.155.070, a monetary penalty in the 10
amount of $2,000 for each violation. 11
(4) The liquor and cannabis board may impose a monetary penalty 12
upon any person other than a licensed cigarette or tobacco product 13
retailer if the liquor and cannabis board finds that the person has 14
violated RCW 26.28.080, 70.155.020, 70.155.030, 70.155.040, 15
70.155.050, 70.155.070, ((or)) 70.155.090, or section 3 of this act.16
(5) The monetary penalty that the liquor and cannabis board may 17
impose based upon one or more findings under subsection (4) of this 18
section may not exceed the following: 19
(a) For violation of RCW 26.28.080 or 70.155.020, $100 for the 20
first violation and $200 for each subsequent violation;21
(b) For violations of RCW 70.155.030, $200 for each day upon 22
which such violation occurred; 23
(c) For violations of RCW 70.155.040, $200 for each violation;24
(d) For violations of RCW 70.155.050, $600 for each violation;25
(e) For violations of RCW 70.155.070, $2,000 for each violation.26
(6) The liquor and cannabis board may develop and offer a class 27
for retail clerks and use this class in lieu of a monetary penalty 28
for the clerk's first violation. 29
(7) The liquor and cannabis board may issue a cease and desist 30
order to any person who is found by the liquor and cannabis board to 31
have violated or intending to violate the provisions of this chapter, 32
RCW 26.28.080, 82.24.500, or 82.26.190 requiring such person to cease 33
specified conduct that is in violation. The issuance of a cease and 34
desist order does not preclude the imposition of other sanctions 35
authorized by this statute or any other provision of law.36
(8) The liquor and cannabis board may seek injunctive relief to 37
enforce the provisions of RCW 26.28.080, 82.24.500, 82.26.190 or this 38
chapter. The liquor and cannabis board may initiate legal action to 39
collect civil penalties imposed under this chapter if the same have 40
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not been paid within thirty days after imposition of such penalties. 1
In any action filed by the liquor and cannabis board under this 2
chapter, the court may, in addition to any other relief, award the 3
liquor and cannabis board reasonable attorneys' fees and costs.4
(9) All proceedings under subsections (1) through (7) of this 5
section shall be conducted in accordance with chapter 34.05 RCW.6
(10) The liquor and cannabis board may reduce or waive either the 7
penalties or the suspension or revocation of a license, or both, as 8
set forth in this chapter where the elements of proof are inadequate 9
or where there are mitigating circumstances. Mitigating circumstances 10
may include, but are not limited to, an exercise of due diligence by 11
a retailer. Further, the board may exceed penalties set forth in this 12
chapter based on aggravating circumstances. 13
Sec. 10. RCW 70.345.070 and 2019 c 15 s 6 are each amended to 14
read as follows: 15
(1) Except as provided in subsection (2) of this section, a 16
person who holds a retailer's license issued under this chapter must 17
display a sign concerning the prohibition of vapor product sales to 18
persons under the age of ((twenty-one)) 21. Such sign must:19
(a) Be posted so that it is clearly visible to anyone purchasing 20
vapor products from the licensee; 21
(b) Be designed and produced by the department of health to read: 22
"The sale of vapor products to persons under age twenty-one is 23
strictly prohibited by state law. Photo id required upon request;" 24
and 25
(c) Be provided free of charge by the department of health.26
(2) For persons also licensed under RCW 82.24.510 or 82.26.150, 27
the board may issue a sign to read: "The sale of tobacco or vapor 28
products to persons under age twenty-one is strictly prohibited by 29
state law. Photo id required upon request." The sign must be provided 30
free of charge by the board. 31
(3) A person who holds a retailer's license issued under this 32
chapter must display a sign concerning the prohibition of the sale of 33
flavored tobacco and nicotine products and entertainment vapor 34
products in this state. Such sign shall:35
(a) Be posted so that it is clearly visible to anyone purchasing 36
vapor products or entertainment vapor products from the licensee;37
(b) Be designed and produced by the department of health to read: 38
"THE SALE OF FLAVORED TOBACCO AND NICOTINE PRODUCTS AND ENTERTAINMENT 39
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VAPOR PRODUCTS IN THIS STATE IS STRICTLY PROHIBITED BY STATE LAW."; 1
and 2
(c) Be provided free of charge by the liquor and cannabis board.3
(4) A person who holds a license issued under this chapter must 4
display the license or a copy in a prominent location at the outlet 5
for which the license is issued. 6
Sec. 11. RCW 70.345.180 and 2016 sp.s. c 38 s 22 are each 7
amended to read as follows: 8
(1) The board may impose a monetary penalty as set forth in 9
subsection (2) of this section, if the board finds that the licensee 10
has violated RCW 26.28.080, section 3 of this act, or any other 11
provision of this chapter. 12
(2) Subject to subsection (3) of this section, the sanctions that 13
the board may impose against a person licensed under this chapter 14
based upon one or more findings under subsection (1) of this section 15
may not exceed the following: 16
(a) A monetary penalty of ((two hundred dollars )) $200 for the 17
first violation within any three-year period; 18
(b) A monetary penalty of ((six hundred dollars )) $600 for the 19
second violation within any three-year period; 20
(c) A monetary penalty of ((two thousand dollars)) $2,000 for the 21
third violation within any three-year period and suspension of the 22
license for a period of six months for the third violation of RCW 23
26.28.080, or section 3 of this act, within any three-year period;24
(d) A monetary penalty of ((three thousand dollars )) $3,000 for 25
the fourth or subsequent violation within any three-year period and 26
suspension of the license for a period of ((twelve)) 12 months for 27
the fourth violation of RCW 26.28.080, or section 3 of this act, 28
within any three-year period; 29
(e) Revocation of the license with no possibility of 30
reinstatement for a period of five years for the fifth or more 31
violation within any three-year period. 32
(3) If the board finds that a person licensed under this chapter 33
and chapter 82.24 or 82.26 RCW has violated RCW 26.28.080, or section 34
3 of this act, each subsequent violation of either of the person's 35
licenses counts as an additional violation within that three-year 36
period. 37
(4) Any retailer's licenses issued under chapter 82.24 or 82.26 38
RCW to a person whose vapor product retailer's license or licenses 39
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have been suspended or revoked for violating RCW 26.28.080, or 1
section 3 of this act, must also be suspended or revoked during the 2
period of suspension or revocation under this section.3
(5) The board may impose a monetary penalty upon any person other 4
than a licensed retailer if the board finds that the person has 5
violated RCW 26.28.080. 6
(6) The monetary penalty that the board may impose based upon one 7
or more findings under subsection (5) of this section may not exceed 8
((fifty dollars )) $50 for the first violation and ((one hundred 9
dollars)) $100 for each subsequent violation. 10
(7) The board may develop and offer a class for retail clerks and 11
use this class in lieu of a monetary penalty for the clerk's first 12
violation. 13
(8) The board may issue a cease and desist order to any person 14
who is found by the board to have violated or ((intending [intends])) 15
intends to violate the provisions of this chapter or RCW 26.28.080, 16
requiring such person to cease specified conduct that is in 17
violation. The issuance of a cease and desist order does not preclude 18
the imposition of other sanctions authorized by this statute or any 19
other provision of law. 20
(9) The board may seek injunctive relief to enforce the 21
provisions of RCW 26.28.080, section 3 of this act, or this chapter. 22
The board may initiate legal action to collect civil penalties 23
imposed under this chapter if the same have not been paid within 24
thirty days after imposition of such penalties. In any action filed 25
by the board under this chapter, the court may, in addition to any 26
other relief, award the board reasonable attorneys' fees and costs.27
(10) All proceedings under subsections (1) through (8) of this 28
section must be conducted in accordance with chapter 34.05 RCW.29
(11) The board may reduce or waive either the penalties or the 30
suspension or revocation of a license, or both, as set forth in this 31
chapter where the elements of proof are inadequate or where there are 32
mitigating circumstances. Mitigating circumstances may include, but 33
are not limited to, an exercise of due diligence by a retailer. 34
Further, the board may exceed penalties set forth in this chapter 35
based on aggravating circumstances. 36
Sec. 12. RCW 82.25.005 and 2022 c 16 s 163 are each amended to 37
read as follows: 38
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The definitions in this section apply throughout this chapter 1
unless the context clearly requires otherwise. 2
(1) "Accessible container" means a container that is intended to 3
be opened. The term does not mean a closed cartridge or closed 4
container that is not intended to be opened such as a disposable e-5
cigarette. 6
(2) "Affiliated" means related in any way by virtue of any form 7
or amount of common ownership, control, operation, or management.8
(3) "Board" means the Washington state liquor and cannabis board.9
(4) "Business" means any trade, occupation, activity, or 10
enterprise engaged in selling or distributing vapor products in this 11
state. 12
(5) "Distributor" means any person: 13
(a) Engaged in the business of selling vapor products in this 14
state who brings, or causes to be brought, into this state from 15
outside the state any vapor products for sale; 16
(b) Who makes, manufactures, fabricates, or stores vapor products 17
in this state for sale in this state; 18
(c) Engaged in the business of selling vapor products outside 19
this state who ships or transports vapor products to retailers or 20
consumers in this state; or 21
(d) Engaged in the business of selling vapor products in this 22
state who handles for sale any vapor products that are within this 23
state but upon which tax has not been imposed. 24
(6) "Indian country" has the same meaning as provided in RCW 25
82.24.010. 26
(7) "Manufacturer" has the same meaning as provided in RCW 27
70.345.010. 28
(8) "Manufacturer's representative" means a person hired by a 29
manufacturer to sell or distribute the manufacturer's vapor products 30
and includes employees and independent contractors.31
(9) "Person" means: Any individual, receiver, administrator, 32
executor, assignee, trustee in bankruptcy, trust, estate, firm, 33
copartnership, joint venture, club, company, joint stock company, 34
business trust, municipal corporation, corporation, limited liability 35
company, association, or society; the state and its departments and 36
institutions; any political subdivision of the state of Washington; 37
and any group of individuals acting as a unit, whether mutual, 38
cooperative, fraternal, nonprofit, or otherwise. Except as provided 39
otherwise in this chapter, "person" does not include any person 40
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immune from state taxation, including the United States or its 1
instrumentalities, and federally recognized Indian tribes and 2
enrolled tribal members, conducting business within Indian country.3
(10) "Place of business" means any place where vapor products are 4
sold or where vapor products are manufactured, stored, or kept for 5
the purpose of sale, including any vessel, vehicle, airplane, or 6
train. 7
(11) "Retail outlet" has the same meaning as provided in RCW 8
70.345.010. 9
(12) "Retailer" has the same meaning as provided in RCW 10
70.345.010. 11
(13) "Sale" has the same meaning as provided in RCW 70.345.010.12
(14) "Taxpayer" means a person liable for the tax imposed by this 13
chapter. 14
(15) "Vapor product" means any noncombustible product containing 15
a solution or other consumable substance, regardless of whether it 16
contains nicotine, which employs a mechanical heating element, 17
battery, or electronic circuit regardless of shape or size that can 18
be used to produce vapor from the solution or other substance, 19
including an electronic cigarette, electronic cigar, electronic 20
cigarillo, electronic pipe, entertainment vapor product or flavored 21
tobacco or nicotine product as those terms are defined in section 2 22
of this act, or similar product or device. The term also includes any 23
cartridge or other container of liquid nicotine, solution, or other 24
consumable substance, regardless of whether it contains nicotine, 25
that is intended to be used with or in a device that can be used to 26
deliver aerosolized or vaporized nicotine to a person inhaling from 27
the device and is sold for such purpose. 28
(a) The term does not include: 29
(i) Any product approved by the United States food and drug 30
administration for sale as a tobacco cessation product, medical 31
device, or for other therapeutic purposes when such product is 32
marketed and sold solely for such an approved purpose;33
(ii) Any product that will become an ingredient or component in a 34
vapor product manufactured by a distributor; or 35
(iii) Any product that meets the definition of cannabis, useable 36
cannabis, cannabis concentrates, cannabis-infused products, 37
cigarette, or tobacco products. 38
(b) For purposes of this subsection (15): 39
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(i) "Cigarette" has the same meaning as provided in RCW 1
82.24.010; and 2
(ii) "Cannabis," "useable cannabis," "cannabis concentrates," and 3
"cannabis-infused products" have the same meaning as provided in RCW 4
69.50.101. 5
Sec. 13. RCW 82.26.010 and 2020 c 139 s 31 are each amended to 6
read as follows: 7
The definitions in this section apply throughout this chapter 8
unless the context clearly requires otherwise. 9
(1) "Actual price" means the total amount of consideration for 10
which tobacco products are sold, valued in money, whether received in 11
money or otherwise, including any charges by the seller necessary to 12
complete the sale such as charges for delivery, freight, 13
transportation, or handling. 14
(2) "Affiliated" means related in any way by virtue of any form 15
or amount of common ownership, control, operation, or management.16
(3) "Board" means the liquor and cannabis board.17
(4) "Business" means any trade, occupation, activity, or 18
enterprise engaged in for the purpose of selling or distributing 19
tobacco products in this state. 20
(5) "Cigar" means a roll for smoking that is of any size or shape 21
and that is made wholly or in part of tobacco, irrespective of 22
whether the tobacco is pure or flavored, adulterated or mixed with 23
any other ingredient, if the roll has a wrapper made wholly or in 24
greater part of tobacco. "Cigar" does not include a cigarette.25
(6) "Cigarette" has the same meaning as in RCW 82.24.010.26
(7) "Department" means the department of revenue.27
(8) "Distributor" means (a) any person engaged in the business of 28
selling tobacco products in this state who brings, or causes to be 29
brought, into this state from without the state any tobacco products 30
for sale, (b) any person who makes, manufactures, fabricates, or 31
stores tobacco products in this state for sale in this state, (c) any 32
person engaged in the business of selling tobacco products without 33
this state who ships or transports tobacco products to retailers in 34
this state, to be sold by those retailers, (d) any person engaged in 35
the business of selling tobacco products in this state who handles 36
for sale any tobacco products that are within this state but upon 37
which tax has not been imposed. 38
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(9) "Indian country" means the same as defined in chapter 82.24 1
RCW. 2
(10) "Little cigar" means a cigar that has a cellulose acetate 3
integrated filter. 4
(11) "Manufacturer" means a person who manufactures and sells 5
tobacco products. 6
(12) "Manufacturer's representative" means a person hired by a 7
manufacturer to sell or distribute the manufacturer's tobacco 8
products, and includes employees and independent contractors.9
(13) "Moist snuff" means tobacco that is finely cut, ground, or 10
powdered; is not for smoking; and is intended to be placed in the 11
oral, but not the nasal, cavity. 12
(14) "Person" means any individual, receiver, administrator, 13
executor, assignee, trustee in bankruptcy, trust, estate, firm, 14
copartnership, joint venture, club, company, joint stock company, 15
business trust, municipal corporation, the state and its departments 16
and institutions, political subdivision of the state of Washington, 17
corporation, limited liability company, association, society, any 18
group of individuals acting as a unit, whether mutual, cooperative, 19
fraternal, nonprofit, or otherwise. The term excludes any person 20
immune from state taxation, including the United States or its 21
instrumentalities, and federally recognized Indian tribes and 22
enrolled tribal members, conducting business within Indian country.23
(15) "Place of business" means any place where tobacco products 24
are sold or where tobacco products are manufactured, stored, or kept 25
for the purpose of sale, including any vessel, vehicle, airplane, 26
train, or vending machine. 27
(16) "Retail outlet" means each place of business from which 28
tobacco products are sold to consumers. 29
(17) "Retailer" means any person engaged in the business of 30
selling tobacco products to ultimate consumers. 31
(18)(a) "Sale" means any transfer, exchange, or barter, in any 32
manner or by any means whatsoever, for a consideration, and includes 33
and means all sales made by any person. 34
(b) The term "sale" includes a gift by a person engaged in the 35
business of selling tobacco products, for advertising, promoting, or 36
as a means of evading the provisions of this chapter.37
(19)(a) "Taxable sales price" means: 38
(i) In the case of a taxpayer that is not affiliated with the 39
manufacturer, distributor, or other person from whom the taxpayer 40
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purchased tobacco products, the actual price for which the taxpayer 1
purchased the tobacco products; 2
(ii) In the case of a taxpayer that purchases tobacco products 3
from an affiliated manufacturer, affiliated distributor, or other 4
affiliated person, and that sells those tobacco products to 5
unaffiliated distributors, unaffiliated retailers, or ultimate 6
consumers, the actual price for which that taxpayer sells those 7
tobacco products to unaffiliated distributors, unaffiliated 8
retailers, or ultimate consumers; 9
(iii) In the case of a taxpayer that sells tobacco products only 10
to affiliated distributors or affiliated retailers, the price, 11
determined as nearly as possible according to the actual price, that 12
other distributors sell similar tobacco products of like quality and 13
character to unaffiliated distributors, unaffiliated retailers, or 14
ultimate consumers; 15
(iv) In the case of a taxpayer that is a manufacturer selling 16
tobacco products directly to ultimate consumers, the actual price for 17
which the taxpayer sells those tobacco products to ultimate 18
consumers; 19
(v) In the case of a taxpayer that has acquired tobacco products 20
under a sale as defined in subsection (18)(b) of this section, the 21
price, determined as nearly as possible according to the actual 22
price, that the taxpayer or other distributors sell the same tobacco 23
products or similar tobacco products of like quality and character to 24
unaffiliated distributors, unaffiliated retailers, or ultimate 25
consumers; or 26
(vi) In any case where (a)(i) through (v) of this subsection do 27
not apply, the price, determined as nearly as possible according to 28
the actual price, that the taxpayer or other distributors sell the 29
same tobacco products or similar tobacco products of like quality and 30
character to unaffiliated distributors, unaffiliated retailers, or 31
ultimate consumers. 32
(b) For purposes of (a)(i) and (ii) of this subsection only, 33
"person" includes both persons as defined in subsection (14) of this 34
section and any person immune from state taxation, including the 35
United States or its instrumentalities, and federally recognized 36
Indian tribes and enrolled tribal members, conducting business within 37
Indian country. 38
(c) The department may adopt rules regarding the determination of 39
taxable sales price under this subsection. 40
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(20) "Taxpayer" means a person liable for the tax imposed by this 1
chapter. 2
(21) "Tobacco products" means cigars, cheroots, stogies, 3
periques, granulated, plug cut, crimp cut, ready rubbed, and other 4
smoking tobacco, snuff, snuff flour, cavendish, plug and twist 5
tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, 6
clippings, cuttings and sweepings of tobacco, flavored tobacco or 7
nicotine products as defined in section 2 of this act, and other 8
kinds and forms of tobacco, prepared in such manner as to be suitable 9
for chewing or smoking in a pipe or otherwise, or both for chewing 10
and smoking, and any other product, regardless of form, that contains 11
tobacco and is intended for human consumption or placement in the 12
oral or nasal cavity or absorption into the human body by any other 13
means, but does not include cigarettes as defined in RCW 82.24.010.14
(22) "Unaffiliated distributor" means a distributor that is not 15
affiliated with the manufacturer, distributor, or other person from 16
whom the distributor has purchased tobacco products.17
(23) "Unaffiliated retailer" means a retailer that is not 18
affiliated with the manufacturer, distributor, or other person from 19
whom the retailer has purchased tobacco products. 20
NEW SECTION. Sec. 14. Sections 1 through 7 of this act 21
constitute a new chapter in Title 70 RCW.22
NEW SECTION. Sec. 15. If any provision of this act or its 23
application to any person or circumstance is held invalid, the 24
remainder of the act or the application of the provision to other 25
persons or circumstances is not affected.26
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