Vapor products/tax

AN ACT Relating to restoring funding for cancer research and 1
public health services; amending RCW 82.26.010; creating new 2
sections; and declaring an emergency. 3
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:4
Sec. 1. RCW 82.26.010 and 2025 c 422 s 301 are each amended to 5
read as follows: 6
The definitions in this section apply throughout this chapter 7
unless the context clearly requires otherwise. 8
(1) "Actual price" means the total amount of consideration for 9
which tobacco products are sold, valued in money, whether received in 10
money or otherwise, including any charges by the seller necessary to 11
complete the sale such as charges for delivery, freight, 12
transportation, or handling. 13
(2) "Affiliated" means related in any way by virtue of any form 14
or amount of common ownership, control, operation, or management.15
(3) "Board" means the liquor and cannabis board.16
(4) "Business" means any trade, occupation, activity, or 17
enterprise engaged in for the purpose of selling or distributing 18
tobacco products in this state. 19
(5) "Cigar" means a roll for smoking that is of any size or shape 20
and that is made wholly or in part of tobacco, irrespective of 21
S-3638.1
SENATE BILL 6116
State of Washington 69th Legislature 2026 Regular Session
By Senators Braun, Hasegawa, Gildon, King, Nobles, Warnick, and J.
Wilson
Read first time 01/14/26. Referred to Committee on Ways & Means.
p. 1 SB 6116
whether the tobacco is pure or flavored, adulterated or mixed with 1
any other ingredient, if the roll has a wrapper made wholly or in 2
greater part of tobacco. "Cigar" does not include a cigarette.3
(6) "Cigarette" has the same meaning as in RCW 82.24.010.4
(7) "Department" means the department of revenue.5
(8) "Distributor" means (a) any person engaged in the business of 6
selling tobacco products in this state who brings, or causes to be 7
brought, into this state from without the state any tobacco products 8
for sale, (b) any person who makes, manufactures, fabricates, or 9
stores tobacco products in this state for sale in this state, (c) any 10
person engaged in the business of selling tobacco products without 11
this state who ships or transports tobacco products to retailers in 12
this state, to be sold by those retailers, (d) any person engaged in 13
the business of selling tobacco products in this state who handles 14
for sale any tobacco products that are within this state but upon 15
which tax has not been imposed. 16
(9) "Indian country" means the same as defined in chapter 82.24 17
RCW. 18
(10) "Little cigar" means a cigar that has a cellulose acetate 19
integrated filter. 20
(11) "Manufacturer" means a person who manufactures and sells 21
tobacco products. 22
(12) "Manufacturer's representative" means a person hired by a 23
manufacturer to sell or distribute the manufacturer's tobacco 24
products, and includes employees and independent contractors.25
(13) "Moist snuff" means tobacco that is finely cut, ground, or 26
powdered; is not for smoking; and is intended to be placed in the 27
oral, but not the nasal, cavity. 28
(14) "Person" means any individual, receiver, administrator, 29
executor, assignee, trustee in bankruptcy, trust, estate, firm, 30
copartnership, joint venture, club, company, joint stock company, 31
business trust, municipal corporation, the state and its departments 32
and institutions, political subdivision of the state of Washington, 33
corporation, limited liability company, association, society, any 34
group of individuals acting as a unit, whether mutual, cooperative, 35
fraternal, nonprofit, or otherwise. The term excludes any person 36
immune from state taxation, including the United States or its 37
instrumentalities, and federally recognized Indian tribes and 38
enrolled tribal members, conducting business within Indian country.39
p. 2 SB 6116
(15) "Place of business" means any place where tobacco products 1
are sold or where tobacco products are manufactured, stored, or kept 2
for the purpose of sale, including any vessel, vehicle, airplane, 3
train, or vending machine. 4
(16) "Retail outlet" means each place of business from which 5
tobacco products are sold to consumers. 6
(17) "Retailer" means any person engaged in the business of 7
selling tobacco products to ultimate consumers. 8
(18)(a) "Sale" means any transfer, exchange, or barter, in any 9
manner or by any means whatsoever, for a consideration, and includes 10
and means all sales made by any person. 11
(b) The term "sale" includes a gift by a person engaged in the 12
business of selling tobacco products, for advertising, promoting, or 13
as a means of evading the provisions of this chapter.14
(19)(a) "Taxable sales price" means: 15
(i) In the case of a taxpayer that is not affiliated with the 16
manufacturer, distributor, or other person from whom the taxpayer 17
purchased tobacco products, the actual price for which the taxpayer 18
purchased the tobacco products; 19
(ii) In the case of a taxpayer that purchases tobacco products 20
from an affiliated manufacturer, affiliated distributor, or other 21
affiliated person, and that sells those tobacco products to 22
unaffiliated distributors, unaffiliated retailers, or ultimate 23
consumers, the actual price for which that taxpayer sells those 24
tobacco products to unaffiliated distributors, unaffiliated 25
retailers, or ultimate consumers; 26
(iii) In the case of a taxpayer that sells tobacco products only 27
to affiliated distributors or affiliated retailers, the price, 28
determined as nearly as possible according to the actual price, that 29
other distributors sell similar tobacco products of like quality and 30
character to unaffiliated distributors, unaffiliated retailers, or 31
ultimate consumers; 32
(iv) In the case of a taxpayer that is a manufacturer selling 33
tobacco products directly to ultimate consumers, the actual price for 34
which the taxpayer sells those tobacco products to ultimate 35
consumers; 36
(v) In the case of a taxpayer that has acquired tobacco products 37
under a sale as defined in subsection (18)(b) of this section, the 38
price, determined as nearly as possible according to the actual 39
price, that the taxpayer or other distributors sell the same tobacco 40
p. 3 SB 6116
products or similar tobacco products of like quality and character to 1
unaffiliated distributors, unaffiliated retailers, or ultimate 2
consumers; or 3
(vi) In any case where (a)(i) through (v) of this subsection do 4
not apply, the price, determined as nearly as possible according to 5
the actual price, that the taxpayer or other distributors sell the 6
same tobacco products or similar tobacco products of like quality and 7
character to unaffiliated distributors, unaffiliated retailers, or 8
ultimate consumers. 9
(b) For purposes of (a)(i) and (ii) of this subsection only, 10
"person" includes both persons as defined in subsection (14) of this 11
section and any person immune from state taxation, including the 12
United States or its instrumentalities, and federally recognized 13
Indian tribes and enrolled tribal members, conducting business within 14
Indian country. 15
(c) The department may adopt rules regarding the determination of 16
taxable sales price under this subsection. 17
(20) "Taxpayer" means a person liable for the tax imposed by this 18
chapter. 19
(21) "Tobacco products" means cigars, cheroots, stogies, 20
periques, granulated, plug cut, crimp cut, ready rubbed, and other 21
smoking tobacco, snuff, snuff flour, cavendish, plug and twist 22
tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, 23
clippings, cuttings and sweepings of tobacco, and other kinds and 24
forms of tobacco, prepared in such manner as to be suitable for 25
chewing or smoking in a pipe or otherwise, or both for chewing and 26
smoking, and any other product, regardless of form, that contains 27
tobacco or nicotine, whether derived from tobacco or created 28
synthetically, and is intended for human consumption or placement in 29
the oral or nasal cavity or absorption into the human body by any 30
other means, but does not include cigarettes as defined in RCW 31
82.24.010, vapor products as defined in RCW 82.25.005, or a drug, 32
device, or combination product approved, as of December 31, 2024, for 33
sale by the United States food and drug administration, as those 34
terms are defined in the federal food, drug, and cosmetic act (21 35
U.S.C. Sec. 301 et seq.) as it exists on January 1, 2026.36
(22) "Unaffiliated distributor" means a distributor that is not 37
affiliated with the manufacturer, distributor, or other person from 38
whom the distributor has purchased tobacco products.39
p. 4 SB 6116
(23) "Unaffiliated retailer" means a retailer that is not 1
affiliated with the manufacturer, distributor, or other person from 2
whom the retailer has purchased tobacco products. 3
NEW SECTION. Sec. 2. RCW 82.32.805 and 82.32.808 do not apply 4
to this act.5
NEW SECTION. Sec. 3. This act applies retroactively to January 6
1, 2026, as well as prospectively.7
NEW SECTION. Sec. 4. This act is necessary for the immediate 8
preservation of the public peace, health, or safety, or support of 9
the state government and its existing public institutions, and takes 10
effect immediately.11
--- END ---
p. 5 SB 6116