Cigarettes, nicotine/tax

AN ACT Relating to the taxation of cigarettes and other nicotine 1
products; amending RCW 82.26.010, 82.26.020, 82.26.030, 82.26.040, 2
82.26.060, 82.26.070, 82.26.080, 82.26.090, 82.26.105, 82.26.110, 3
82.26.130, 82.26.140, 82.26.150, 82.26.160, 82.26.190, 82.26.200, 4
82.26.210, 82.26.220, 82.26.230, 82.26.240, 82.26.250, 70.345.010, 5
70.345.090, 70.345.160, 82.24.010, 43.348.080, 82.32.870, 66.44.010, 6
82.24.550, and 82.19.020; adding new sections to chapter 82.26 RCW; 7
adding new sections to chapter 82.24 RCW; adding a new section to 8
chapter 43.06 RCW; creating a new section; recodifying RCW 82.25.015; 9
repealing RCW 82.25.005, 82.25.010, 82.25.020, 82.25.025, 82.25.030, 10
82.25.035, 82.25.040, 82.25.050, 82.25.055, 82.25.060, 82.25.065, 11
82.25.070, 82.25.075, 82.25.080, 82.25.085, 82.25.090, 82.25.095, 12
82.25.100, 82.25.105, 82.25.110, 82.25.900, and 82.25.901; and 13
providing effective dates. 14
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:15
PART I16
CONCERNING THE TAXATION OF NICOTINE PRODUCTS17
Sec. 101. RCW 82.26.010 and 2025 c 422 s 301 are each amended to 18
read as follows: 19
S-3527.4
SENATE BILL 6129
State of Washington 69th Legislature 2026 Regular Session
By Senators Robinson, Dhingra, Nobles, Saldaña, Trudeau, and Valdez
Read first time 01/14/26. Referred to Committee on Ways & Means.
p. 1 SB 6129
The definitions in this section apply throughout this chapter 1
unless the context clearly requires otherwise. 2
(1) "Actual price" means the total amount of consideration for 3
which ((tobacco)) nicotine products are sold, valued in money, 4
whether received in money or otherwise, including any charges by the 5
seller necessary to complete the sale such as charges for delivery, 6
freight, transportation, or handling. 7
(2) "Affiliated" means related in any way by virtue of any form 8
or amount of common ownership, control, operation, or management.9
(3) "Board" means the liquor and cannabis board.10
(4) "Business" means any trade, occupation, activity, or 11
enterprise engaged in for the purpose of selling or distributing 12
((tobacco)) nicotine products in this state. 13
(5) "Cigar" means a roll for smoking that is of any size or shape 14
and that is made wholly or in part of tobacco, irrespective of 15
whether the tobacco is pure or flavored, adulterated or mixed with 16
any other ingredient, if the roll has a wrapper made wholly or in 17
greater part of tobacco. "Cigar" does not include a cigarette.18
(6) "Cigarette" has the same meaning as in RCW 82.24.010.19
(7) "Department" means the department of revenue.20
(8) "Distributor" means (a) any person engaged in the business of 21
selling ((tobacco)) nicotine products in this state who brings, or 22
causes to be brought, into this state from without the state any 23
((tobacco)) nicotine products for sale, (b) any person who makes, 24
manufactures, fabricates, or stores ((tobacco)) nicotine products in 25
this state for sale in this state, (c) any person engaged in the 26
business of selling ((tobacco)) nicotine products without this state 27
who ships or transports ((tobacco)) nicotine products to retailers in 28
this state, to be sold by those retailers, (d) any person engaged in 29
the business of selling ((tobacco)) nicotine products in this state 30
who handles for sale any ((tobacco)) nicotine products that are 31
within this state but upon which tax has not been imposed.32
(9) "Flavored nicotine product" means any nicotine product that 33
imparts:34
(a) A taste or smell, other than the taste or smell of tobacco, 35
distinguishable by an ordinary consumer either before or during the 36
consumption of such product including, but not limited to, the taste 37
or smell of fruit, chocolate, vanilla, honey, candy, cocoa, dessert, 38
alcoholic beverage, mint, wintergreen, menthol, herb, or spice; or39
p. 2 SB 6129
(b) A cooling or numbing sensation distinguishable by an ordinary 1
consumer either before or during the consumption of such nicotine 2
product.3
(10) "Indian country" means the same as defined in chapter 82.24 4
RCW. 5
(((10) "Little cigar" means a cigar that has a cellulose acetate 6
integrated filter.))7
(11) "Manufacturer" means a person who manufactures and sells 8
((tobacco)) nicotine products. 9
(12) "Manufacturer's representative" means a person hired by a 10
manufacturer to sell or distribute the manufacturer's ((tobacco)) 11
nicotine products, and includes employees and independent 12
contractors. 13
(13) (("Moist snuff" means tobacco that is finely cut, ground, or 14
powdered; is not for smoking; and is intended to be placed in the 15
oral, but not the nasal, cavity.16
(14))) "Nicotine analogue" means a substance:17
(a)(i) The chemical structure of which is substantially similar 18
to the chemical structure of nicotine; or19
(ii) Which has, purports to have, or is represented to have, an 20
effect on the central nervous system that is similar to or greater 21
than the effect on the central nervous system of nicotine.22
(b) Factors relevant to determining whether a substance is a 23
nicotine analogue include, but are not limited to, the marketing, 24
advertising, and labeling of the substance.25
(14) "Nicotine product" means any product, regardless of form, 26
that contains nicotine or a nicotine analogue, whether derived from 27
tobacco or created synthetically, and is intended for human 28
consumption or placement in the oral or nasal cavity or absorption 29
into the human body by any other means. The term does not include 30
cigarettes as defined in RCW 82.24.010 or therapeutic nicotine 31
cessation products that are approved by the United States food and 32
drug administration as a drug, device, or combination product, as of 33
December 31, 2025, as those terms are defined in the federal food, 34
drug, and cosmetic act (21 U.S.C. Sec. 301 et seq.) as it exists on 35
January 1, 2027.36
(15) "Person" means any individual, receiver, administrator, 37
executor, assignee, trustee in bankruptcy, trust, estate, firm, 38
copartnership, joint venture, club, company, joint stock company, 39
business trust, municipal corporation, the state and its departments 40
p. 3 SB 6129
and institutions, political subdivision of the state of Washington, 1
corporation, limited liability company, association, society, any 2
group of individuals acting as a unit, whether mutual, cooperative, 3
fraternal, nonprofit, or otherwise. The term excludes any person 4
immune from state taxation, including the United States or its 5
instrumentalities, and federally recognized Indian tribes and 6
enrolled tribal members, conducting business within Indian country.7
(((15))) (16) "Place of business" means any place where 8
((tobacco)) nicotine products are sold or where ((tobacco)) nicotine 9
products are manufactured, stored, or kept for the purpose of sale, 10
including any vessel, vehicle, airplane, train, or vending machine.11
(((16))) (17) "Retail outlet" means each place of business from 12
which ((tobacco)) nicotine products are sold to consumers.13
(((17))) (18) "Retailer" means any person engaged in the business 14
of selling ((tobacco)) nicotine products to ultimate consumers.15
(((18))) (19)(a) "Sale" means any transfer, exchange, or barter, 16
in any manner or by any means whatsoever, for a consideration, and 17
includes and means all sales made by any person. 18
(b) The term "sale" includes a gift by a person engaged in the 19
business of selling tobacco products, for advertising, promoting, or 20
as a means of evading the provisions of this chapter.21
(((19))) (20)(a) "Taxable sales price" means: 22
(i) In the case of a taxpayer that is not affiliated with the 23
manufacturer, distributor, or other person from whom the taxpayer 24
purchased ((tobacco)) nicotine products, the actual price for which 25
the taxpayer purchased the ((tobacco)) nicotine products;26
(ii) In the case of a taxpayer that purchases ((tobacco)) 27
nicotine products from an affiliated manufacturer, affiliated 28
distributor, or other affiliated person, and that sells those 29
((tobacco)) nicotine products to unaffiliated distributors, 30
unaffiliated retailers, or ultimate consumers, the actual price for 31
which that taxpayer sells those ((tobacco)) nicotine products to 32
unaffiliated distributors, unaffiliated retailers, or ultimate 33
consumers; 34
(iii) In the case of a taxpayer that sells ((tobacco)) nicotine 35
products only to affiliated distributors or affiliated retailers, the 36
price, determined as nearly as possible according to the actual 37
price, that other distributors sell similar ((tobacco)) nicotine 38
products of like quality and character to unaffiliated distributors, 39
unaffiliated retailers, or ultimate consumers; 40
p. 4 SB 6129
(iv) In the case of a taxpayer that is a manufacturer selling 1
((tobacco)) nicotine products directly to ultimate consumers, the 2
actual price for which the taxpayer sells those ((tobacco)) nicotine 3
products to ultimate consumers; 4
(v) In the case of a taxpayer that has acquired ((tobacco)) 5
nicotine products under a sale as defined in subsection (((18))) 6
(19)(b) of this section, the price, determined as nearly as possible 7
according to the actual price, that the taxpayer or other 8
distributors sell the same ((tobacco)) nicotine products or similar 9
((tobacco)) nicotine products of like quality and character to 10
unaffiliated distributors, unaffiliated retailers, or ultimate 11
consumers; or 12
(vi) In any case where (a)(i) through (v) of this subsection do 13
not apply, the price, determined as nearly as possible according to 14
the actual price, that the taxpayer or other distributors sell the 15
same ((tobacco)) nicotine products or similar ((tobacco)) nicotine 16
products of like quality and character to unaffiliated distributors, 17
unaffiliated retailers, or ultimate consumers. 18
(b) For purposes of (a)(i) and (ii) of this subsection only, 19
"person" includes both persons as defined in subsection (((14))) (15) 20
of this section and any person immune from state taxation, including 21
the United States or its instrumentalities, and federally recognized 22
Indian tribes and enrolled tribal members, conducting business within 23
Indian country. 24
(c) The department may adopt rules regarding the determination of 25
taxable sales price under this subsection. 26
(((20))) (21) "Taxpayer" means a person liable for the tax 27
imposed by this chapter. 28
(((21))) (22) "Tobacco products" means cigars, cheroots, stogies, 29
periques, granulated, plug cut, crimp cut, ready rubbed, and other 30
smoking tobacco, snuff, snuff flour, cavendish, plug and twist 31
tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, 32
clippings, cuttings and sweepings of tobacco, and other kinds and 33
forms of tobacco, prepared in such manner as to be suitable for 34
chewing or smoking in a pipe or otherwise, or both for chewing and 35
smoking, and any other product, regardless of form, that contains 36
tobacco ((or nicotine, whether derived from tobacco or created 37
synthetically, and is intended for human consumption or placement in 38
the oral or nasal cavity or absorption into the human body by any 39
other means, but does not include cigarettes as defined in RCW 40
p. 5 SB 6129
82.24.010 or a drug, device, or combination product approved, as of 1
December 31, 2024, for sale by the United States food and drug 2
administration, as those terms are defined in the federal food, drug, 3
and cosmetic act (21 U.S.C. Sec. 301 et seq.) as it exists on January 4
1, 2026)). "Tobacco products" does not include cigarettes as defined 5
in RCW 82.24.010.6
(((22))) (23) "Unaffiliated distributor" means a distributor that 7
is not affiliated with the manufacturer, distributor, or other person 8
from whom the distributor has purchased ((tobacco)) nicotine 9
products. 10
(((23))) (24) "Unaffiliated retailer" means a retailer that is 11
not affiliated with the manufacturer, distributor, or other person 12
from whom the retailer has purchased ((tobacco)) nicotine products.13
(25)(a) "Vapor product" means any noncombustible product 14
containing a solution or other consumable substance that contains 15
nicotine, which employs a mechanical heating element, battery, or 16
electronic circuit regardless of shape or size that can be used to 17
produce vapor from the solution or other substance, including an 18
electronic cigarette, electronic cigar, electronic cigarillo, 19
electronic pipe, or similar product or device. Vapor product also 20
includes any cartridge or other container of liquid nicotine, 21
solution, or other consumable substance containing nicotine, that is 22
intended to be used with or in a device that can be used to deliver 23
aerosolized or vaporized nicotine to a person inhaling from the 24
device and is sold for such purpose.25
(b) Vapor products does not include:26
(i) Any product that will become an ingredient or component in a 27
vapor product manufactured by a distributor; or28
(ii) Any product that meets the definition of cannabis, useable 29
cannabis, cannabis concentrates, cannabis-infused products, 30
cigarette, or tobacco products.31
(c) For purposes of this subsection (25), "cannabis," "useable 32
cannabis," "cannabis concentrates," and "cannabis-infused products" 33
have the same meaning as provided in RCW 69.50.101.34
Sec. 102. RCW 82.26.020 and 2019 c 445 s 404 are each amended to 35
read as follows: 36
(1) There is levied and collected a tax upon the sale, handling, 37
or distribution of all ((tobacco)) nicotine products in this state at 38
((the following rate:39
p. 6 SB 6129
(a) For cigars except little cigars, ninety-five percent of the 1
taxable sales price of cigars, not to exceed sixty-five cents per 2
cigar;3
(b) For all tobacco products except those covered under separate 4
provisions of this subsection, ninety-five percent of the taxable 5
sales price. The tax imposed on a product under this subsection must 6
be reduced by fifty percent if that same product is issued a modified 7
risk tobacco product order by the secretary of the United States 8
department of health and human services pursuant to Title 21 U.S.C. 9
Sec. 387k (g)(1), or by twenty-five percent if that same product is 10
issued a modified risk tobacco product order by the secretary of the 11
United States department of health and human services pursuant to 12
Title 21 U.S.C. Sec. 387k (g)(2). The tax reduction applies during the 13
period the modified risk tobacco product order is in effect;14
(c) For moist snuff, as established in this subsection (1)(c) and 15
computed on the net weight listed by the manufacturer:16
(i) On each single unit consumer-sized can or package whose net 17
weight is one and two-tenths ounces or less, a rate per single unit 18
that is equal to the greater of 2.526 dollars or eighty-three and 19
one-half percent of the cigarette tax under chapter 82.24 RCW 20
multiplied by twenty; or21
(ii) On each single unit consumer-sized can or package whose net 22
weight is more than one and two-tenths ounces, a proportionate tax at 23
the rate established in (c)(i) of this subsection (1) on each ounce 24
or fractional part of an ounce; and25
(d) For little cigars, an amount per cigar equal to the cigarette 26
tax under chapter 82.24 RCW)) a rate of 90 percent of the taxable 27
sales price. 28
(2) There is levied and collected an additional tax upon the 29
sale, handling, or distribution of all flavored nicotine products in 30
this state at a rate of 10 percent of the taxable sales price.31
(3) Taxes under this section must be imposed at the time the 32
distributor (a) brings, or causes to be brought, into this state from 33
without the state ((tobacco)) nicotine products for sale, (b) makes, 34
manufactures, fabricates, or stores ((tobacco)) nicotine products in 35
this state for sale in this state, (c) ships or transports 36
((tobacco)) nicotine products to retailers in this state, to be sold 37
by those retailers, or (d) handles for sale any ((tobacco)) nicotine 38
products that are within this state but upon which tax has not been 39
imposed. 40
p. 7 SB 6129
(((3) The moneys collected under this section must be deposited 1
into the state general fund.))2
NEW SECTION. Sec. 103. A new section is added to chapter 82.26 3
RCW to read as follows: 4
(1) Except as provided in subsection (2) of this section, moneys 5
collected under this chapter must be deposited into the state general 6
fund. 7
(2)(a) The moneys collected under this chapter on vapor products, 8
including flavored vapor products, must be deposited as follows:9
(i) 50 percent into the Andy Hill cancer research endowment fund 10
match transfer account created in RCW 43.348.080 and 50 percent into 11
the foundational public health services account created in RCW 12
82.25.015 (as recodified by this act) until such time as 13
distributions to the Andy Hill cancer research endowment fund match 14
transfer account reach $10,000,000 each fiscal year;15
(ii) Any moneys collected in excess of (a)(i) of this subsection 16
(2) must be deposited into the foundational public health services 17
account created in RCW 82.25.015 (as recodified by this act) until 18
such time as the total amount of distributions to the account reach 19
$20,000,000 each fiscal year; 20
(iii) Any moneys collected from the tax on vapor products not 21
otherwise distributed under (a)(i) or (ii) of this subsection (2) 22
each fiscal year must be deposited into the state general fund.23
(b) Beginning January 1, 2029, and each year thereafter, the 24
department shall adjust the distribution amounts in (a)(i) and (ii) 25
of this subsection (2) by multiplying the current amount by one plus 26
the percentage by which the most current consumer price index 27
available on October 1st of the current year exceeds the consumer 28
price index for the prior 12-month period. If an adjustment under 29
this subsection (2) would reduce the applicable amounts, the 30
department may not adjust the applicable amounts for use in the 31
following year. The department must notify the state treasurer of the 32
adjusted applicable amounts by December 31st. The adjusted 33
distribution amounts calculated under this subsection (2)(b) for the 34
distribution amount described in (a)(i) and (ii) of this subsection 35
(2) apply to distributions made in the following fiscal year.36
(3) For purposes of this section: 37
p. 8 SB 6129
(a) "Consumer price index" means the consumer price index for all 1
urban consumers, all items, for the Seattle area as calculated by the 2
United States bureau of labor statistics or its successor agency.3
(b) "Flavored vapor product" means any vapor product that meets 4
the definition of flavored nicotine product as those terms are 5
defined in RCW 82.26.010. 6
Sec. 104. RCW 82.26.030 and 2010 1st sp.s. c 22 s 7 are each 7
amended to read as follows: 8
It is the intent and purpose of this chapter to levy a tax on all 9
((tobacco)) nicotine products sold, used, consumed, handled, or 10
distributed within this state and to collect the tax from the 11
distributor as defined in RCW 82.26.010. It is the further intent and 12
purpose of this chapter to impose the tax once, and only once, on all 13
((tobacco)) nicotine products for sale in this state, but nothing in 14
this chapter may be construed to exempt any person taxable under any 15
other law or under any other tax imposed under ((Title 82 RCW )) this 16
title. It is the further intent and purpose of this chapter that the 17
distributor who first possesses the ((tobacco)) nicotine product in 18
this state is the distributor liable for the tax and ((that (1) for 19
moist snuff the tax will be based on the net weight listed by the 20
manufacturer and (2) in most other instances )) the tax will be based 21
on the actual price that the distributor paid for the ((tobacco)) 22
nicotine product, unless the distributor is affiliated with the 23
seller. 24
Sec. 105. RCW 82.26.040 and 1961 c 15 s 82.26.040 are each 25
amended to read as follows: 26
The tax imposed by RCW 82.26.020 shall not apply with respect to 27
any ((tobacco)) nicotine products which under the Constitution and 28
laws of the United States may not be made the subject of taxation by 29
this state. 30
Sec. 106. RCW 82.26.060 and 2019 c 445 s 205 are each amended to 31
read as follows: 32
(1) Every distributor must keep at each place of business 33
complete and accurate records for that place of business, including 34
itemized invoices, of ((tobacco)) nicotine products held, purchased, 35
manufactured, brought in or caused to be brought in from without the 36
p. 9 SB 6129
state, or shipped or transported to retailers in this state, and of 1
all sales of ((tobacco)) nicotine products made. 2
(2) These records must show the names and addresses of 3
purchasers, the inventory of all ((tobacco)) nicotine products, and 4
other pertinent papers and documents relating to the purchase, sale, 5
or disposition of ((tobacco)) nicotine products. All invoices and 6
other records required by this section to be kept must be preserved 7
for a period of five years from the date of the invoices or other 8
documents or the date of the entries appearing in the records.9
(3) At any time during usual business hours the department, 10
board, or its duly authorized agents or employees, may enter any 11
place of business of a distributor, without a search warrant, and 12
inspect the premises, the records required to be kept under this 13
chapter, and the ((tobacco)) nicotine products contained therein, to 14
determine whether or not all the provisions of this chapter are being 15
fully complied with. If the department, board, or any of its agents 16
or employees, are denied free access or are hindered or interfered 17
with in making such examination, the registration certificate issued 18
under RCW 82.32.030 of the distributor at such premises is subject to 19
revocation, and any licenses issued under this chapter or chapter 20
82.24 or 70.345 RCW are subject to suspension or revocation, by the 21
department or board. 22
Sec. 107. RCW 82.26.070 and 2005 c 180 s 7 are each amended to 23
read as follows: 24
Every person required to be licensed under this chapter or 25
chapter 70.345 RCW who sells ((tobacco)) nicotine products to persons 26
other than the ultimate consumer shall render with each sale itemized 27
invoices showing the seller's name and address, the purchaser's name 28
and address, the date of sale, and all prices. The person shall 29
preserve legible copies of all such invoices for five years from the 30
date of sale. 31
Sec. 108. RCW 82.26.080 and 2019 c 445 s 206 are each amended to 32
read as follows: 33
(1) Every retailer must procure itemized invoices of all 34
((tobacco)) nicotine products purchased. The invoices must show the 35
seller's name and address, the date of purchase, and all prices and 36
discounts. 37
p. 10 SB 6129
(2) The retailer must keep at each retail outlet copies of 1
complete, accurate, and legible invoices for that retail outlet or 2
place of business. All invoices required to be kept under this 3
section must be preserved for five years from the date of purchase.4
(3) At any time during usual business hours the department, 5
board, or its duly authorized agents or employees may enter any 6
retail outlet without a search warrant, and inspect the premises for 7
invoices required to be kept under this section and the ((tobacco)) 8
nicotine products contained in the retail outlet, to determine 9
whether or not all the provisions of this chapter are being fully 10
complied with. If the department, board, or any of its agents or 11
employees, are denied free access or are hindered or interfered with 12
in making the inspection, the registration certificate issued under 13
RCW 82.32.030 of the retailer at the premises is subject to 14
revocation, and any licenses issued under this chapter or chapter 15
82.24 or 70.345 RCW are subject to suspension or revocation by the 16
department. 17
Sec. 109. RCW 82.26.090 and 1975 1st ex.s. c 278 s 75 are each 18
amended to read as follows: 19
Records of all deliveries or shipments of ((tobacco)) nicotine 20
products from any public warehouse of first destination in this state 21
shall be kept by the warehouse and be available to the department of 22
revenue for inspection. They shall show the name and address of the 23
consignee, the date, the quantity of ((tobacco)) nicotine products 24
delivered, and such other information as the department may require. 25
These records shall be preserved for five years from the date of 26
delivery of the ((tobacco)) nicotine products. 27
Sec. 110. RCW 82.26.105 and 2007 c 221 s 3 are each amended to 28
read as follows: 29
(1) For the purposes of obtaining information concerning any 30
matter relating to the administration or enforcement of this chapter, 31
the department, the board, or any of its agents may inspect the 32
books, documents, or records of any person transporting ((tobacco)) 33
nicotine products for sale to any person or entity in the state, and 34
books, documents, or records containing any information relating to 35
the transportation or possession of ((tobacco)) nicotine products for 36
sale in the possession of a specific common carrier as defined in RCW 37
81.80.010 doing business in this state, or books, documents, and 38
p. 11 SB 6129
records of vehicle rental agencies whose vehicles are being rented 1
for the purpose of transporting contraband ((tobacco)) nicotine 2
products. 3
(2) If a person neglects or refuses to produce and submit for 4
inspection any book, record, or document as required by this section 5
when requested to do so by the department, the board, or its agent, 6
then the department or the board may seek an order in superior court 7
compelling production of the books, records, or documents.8
Sec. 111. RCW 82.26.110 and 2007 c 221 s 4 are each amended to 9
read as follows: 10
(1)(a) Where ((tobacco)) nicotine products upon which the tax 11
imposed by this chapter has been reported and paid are shipped or 12
transported outside this state by the distributor to a person engaged 13
in the business of selling ((tobacco)) nicotine products, to be sold 14
by that person, or are returned to the manufacturer by the 15
distributor or destroyed by the distributor, or are sold by the 16
distributor to the United States or any of its agencies or 17
instrumentalities, or are sold by the distributor to any Indian 18
tribal organization, credit of such tax may be made to the 19
distributor in accordance with rules prescribed by the department.20
(b) For purposes of this subsection, the following definitions 21
apply: 22
(i) "Indian distributor" means a federally recognized Indian 23
tribe or tribal entity that would otherwise meet the definition of 24
distributor under RCW 82.26.010, if federally recognized Indian 25
tribes and tribal entities were not excluded from the definition of 26
person in RCW 82.26.010. 27
(ii) "Indian retailer" means a federally recognized Indian tribe 28
or tribal entity that would otherwise meet the definition of retailer 29
under RCW 82.26.010, if federally recognized Indian tribes and tribal 30
entities were not excluded from the definition of person in RCW 31
82.26.010. 32
(iii) "Indian tribal organization" means a federally recognized 33
Indian tribe, or tribal entity, and includes an Indian distributor or 34
retailer that is owned by an Indian who is an enrolled tribal member 35
conducting business under tribal license or similar tribal approval 36
within Indian country. 37
p. 12 SB 6129
(2) Credit allowed under this section shall be determined based 1
on the tax rate in effect for the period for which the tax imposed by 2
this chapter, for which a credit is sought, was paid.3
Sec. 112. RCW 82.26.130 and 2020 c 139 s 33 are each amended to 4
read as follows: 5
(1) The department must by rule establish the invoice detail 6
required under RCW 82.26.060 for a distributor under RCW 7
82.26.010(8)(d) or 70.345.010(7)(d) and for those invoices required 8
to be provided to retailers under RCW 82.26.070. 9
(2) If a retailer fails to keep invoices as required under 10
chapter 82.32 RCW, the retailer is liable for the tax owed on any 11
uninvoiced ((tobacco)) nicotine products but not penalties and 12
interest, except as provided in subsection (3) of this section.13
(3) If the department finds that the nonpayment of tax by the 14
retailer was willful or if in the case of a second or plural 15
nonpayment of tax by the retailer, penalties and interest must be 16
assessed in accordance with chapter 82.32 RCW. 17
Sec. 113. RCW 82.26.140 and 2005 c 180 s 10 are each amended to 18
read as follows: 19
(1) No person other than (a) a licensed distributor in the 20
distributor's own vehicle, a manufacturer's representative authorized 21
to sell or distribute ((tobacco)) nicotine products in this state 22
under RCW 82.26.210, or a licensed retailer in the retailer's own 23
vehicle, or (b) a person who has given notice to the board in advance 24
of the commencement of transportation shall transport or cause to be 25
transported in this state ((tobacco)) nicotine products for sale.26
(2) When transporting ((tobacco)) nicotine products for sale, the 27
person shall have in ((his or her )) the person's actual possession, 28
or cause to have in the actual possession of those persons 29
transporting such ((tobacco)) nicotine products on ((his or her)) the 30
person's behalf, invoices or delivery tickets for the ((tobacco)) 31
nicotine products, which shall show the true name and address of the 32
consignor or seller, the true name and address of the consignee or 33
purchaser, and the quantity and brands of the ((tobacco)) nicotine 34
products being transported. 35
(3) In any case where the department or the board, or any peace 36
officer of the state, has knowledge or reasonable grounds to believe 37
that any vehicle is transporting ((tobacco)) nicotine products in 38
p. 13 SB 6129
violation of this section, the department, the board, or peace 1
officer, is authorized to stop the vehicle and to inspect it for 2
contraband ((tobacco)) nicotine products. 3
Sec. 114. RCW 82.26.150 and 2019 c 445 s 207 are each amended to 4
read as follows: 5
(1) The licenses issuable by the board under this chapter are as 6
follows: 7
(a) A distributor's license; and 8
(b) A retailer's license. 9
(2) Application for the licenses must be made through the 10
business licensing system under chapter 19.02 RCW. The board may 11
adopt rules regarding the regulation of the licenses. The board may 12
refuse to issue any license under this chapter if the board has 13
reasonable cause to believe that the applicant has willfully withheld 14
information requested for the purpose of determining the eligibility 15
of the applicant to receive a license, or if the board has reasonable 16
cause to believe that information submitted in the application is 17
false or misleading or is not made in good faith. In addition, for 18
the purpose of reviewing an application for a distributor's license 19
or retailer's license and for considering the denial, suspension, or 20
revocation of any such license, the board may consider criminal 21
conduct of the applicant, including an administrative violation 22
history record with the board and a criminal history record 23
information check within the previous five years, in any state, 24
tribal, or federal jurisdiction in the United States, its 25
territories, or possessions, and the provisions of RCW 9.95.240 and 26
chapter 9.96A RCW do not apply to such cases. The board may, in its 27
discretion, issue or refuse to issue the distributor's license or 28
retailer's license, subject to the provisions of RCW 82.26.220.29
(3) No person may qualify for a distributor's license or a 30
retailer's license under this section without first undergoing a 31
criminal background check. The background check must be performed by 32
the board and must disclose any criminal conduct within the previous 33
five years in any state, tribal, or federal jurisdiction in the 34
United States, its territories, or possessions. If the applicant or 35
licensee also has a license issued under chapter 66.24, 82.24, or 36
70.345 RCW, the background check done under the authority of chapter 37
66.24, 70.345, or 82.24 RCW satisfies the requirements of this 38
section. 39
p. 14 SB 6129
(4) Each license issued under this chapter expires on the 1
business license expiration date. The license must be continued 2
annually if the licensee has paid the required fee and complied with 3
all the provisions of this chapter and the rules of the board adopted 4
pursuant to this chapter. 5
(5) Each license and any other evidence of the license required 6
under this chapter must be exhibited in each place of business for 7
which it is issued and in the manner required for the display of a 8
business license. 9
(6) The licenses issuable by the board under this section do not 10
apply to the sale or distribution of any vapor product subject to the 11
licensing requirements in chapter 70.345 RCW.12
Sec. 115. RCW 82.26.160 and 2005 c 180 s 12 are each amended to 13
read as follows: 14
(1) A fee of ((six hundred fifty dollars )) $650 shall accompany 15
each distributor's license application or license renewal 16
application. If a distributor sells or intends to sell ((tobacco)) 17
nicotine products at two or more places of business, whether 18
established or temporary, a separate license with a license fee of 19
((one hundred fifteen dollars )) $115 shall be required for each 20
additional place of business. 21
(2) The fees imposed under subsection (1) of this section do not 22
apply to any person applying for a distributor's license or for 23
renewal of a distributor's license if the person has a valid 24
wholesaler's license under RCW 82.24.510 for the place of business 25
associated with the distributor's license application or license 26
renewal application. 27
Sec. 116. RCW 82.26.190 and 2020 c 139 s 34 are each amended to 28
read as follows: 29
(1)(a) No person may engage in or conduct business as a 30
distributor or retailer in this state after September 30, 2005, 31
without a valid license issued under this chapter or chapter 70.345 32
RCW. Any person who sells ((tobacco)) nicotine products to persons 33
other than ultimate consumers or who meets the definition of 34
distributor under RCW 82.26.010(8)(d) or 70.345.010(7)(d) must obtain 35
a distributor's license under this chapter or chapter 70.345 RCW. Any 36
person who sells ((tobacco)) nicotine products to ultimate consumers 37
p. 15 SB 6129
must obtain a retailer's license under this chapter or chapter 70.345 1
RCW. 2
(b) A violation of this subsection (1) is punishable as a class C 3
felony according to chapter 9A.20 RCW. 4
(2)(a) No person engaged in or conducting business as a 5
distributor or retailer in this state may: 6
(i) Refuse to allow the department or the board, on demand, to 7
make a full inspection of any place of business where any of the 8
((tobacco)) nicotine products taxed under this chapter are sold, 9
stored, or handled, or otherwise hinder or prevent such inspection;10
(ii) Make, use, or present or exhibit to the department or the 11
board any invoice for any of the ((tobacco)) nicotine products taxed 12
under this chapter that bears an untrue date or falsely states the 13
nature or quantity of the goods invoiced; or 14
(iii) Fail to produce on demand of the department or the board 15
all invoices of all the ((tobacco)) nicotine products taxed under 16
this chapter within five years prior to such demand unless the person 17
can show by satisfactory proof that the nonproduction of the invoices 18
was due to causes beyond the person's control. 19
(b) No person, other than a licensed distributor or retailer, may 20
transport ((tobacco)) nicotine products for sale in this state for 21
which the taxes imposed under this chapter have not been paid unless:22
(i) Notice of the transportation has been given as required under 23
RCW 82.26.140; 24
(ii) The person transporting the ((tobacco)) nicotine products 25
actually possesses invoices or delivery tickets showing the true name 26
and address of the consignor or seller, the true name and address of 27
the consignee or purchaser, and the quantity and brands of 28
((tobacco)) nicotine products being transported; and29
(iii) The ((tobacco)) nicotine products are consigned to or 30
purchased by a person in this state who is licensed under this 31
chapter. 32
(c) A violation of this subsection (2) is a gross misdemeanor.33
(3) Any person licensed under this chapter or chapter 70.345 RCW 34
as a distributor, and any person licensed under this chapter or 35
chapter 70.345 RCW as a retailer, may not operate in any other 36
capacity unless the additional appropriate license is first secured. 37
A violation of this subsection (3) is a misdemeanor.38
p. 16 SB 6129
(4) The penalties provided in this section are in addition to any 1
other penalties provided by law for violating the provisions of this 2
chapter or the rules adopted under this chapter. 3
Sec. 117. RCW 82.26.200 and 2020 c 139 s 35 are each amended to 4
read as follows: 5
(1) A retailer that obtains ((tobacco)) nicotine products from an 6
unlicensed distributor or any other person that is not licensed under 7
this chapter must be licensed both as a retailer and a distributor 8
under this chapter or chapter 70.345 RCW and is liable for the tax 9
imposed under RCW 82.26.020 with respect to the ((tobacco)) nicotine 10
products acquired from the unlicensed person that are held for sale, 11
handling, or distribution in this state. For the purposes of this 12
subsection, "person" includes both persons defined in RCW 13
82.26.010(((14))) and any person immune from state taxation, such as 14
the United States or its instrumentalities, and federally recognized 15
Indian tribes and enrolled tribal members, conducting business within 16
Indian country. 17
(2) Every distributor licensed under this chapter or chapter 18
70.345 RCW must sell ((tobacco)) nicotine products to retailers 19
located in Washington only if the retailer has a current retailer's 20
license under this chapter. 21
Sec. 118. RCW 82.26.210 and 2009 c 154 s 7 are each amended to 22
read as follows: 23
A manufacturer that has manufacturer's representatives who sell 24
or distribute the manufacturer's ((tobacco)) nicotine products in 25
this state must provide the board a list of the names and addresses 26
of all such representatives and must ensure that the list provided to 27
the board is kept current. A manufacturer's representative is not 28
authorized to distribute or sell ((tobacco)) nicotine products in 29
this state unless the manufacturer that hired the representative has 30
a valid distributor's license under this chapter or chapter 70.345 31
RCW and that manufacturer provides the board a current list of all of 32
its manufacturer's representatives as required by this section. A 33
manufacturer's representative must carry a copy of the distributor's 34
license of the manufacturer that hired the representative at all 35
times when selling or distributing the manufacturer's ((tobacco)) 36
nicotine products. 37
p. 17 SB 6129
Sec. 119. RCW 82.26.220 and 2019 c 445 s 208 are each amended to 1
read as follows: 2
(1) The board must enforce this chapter. The board may adopt, 3
amend, and repeal rules necessary to enforce this chapter.4
(2) The department may adopt, amend, and repeal rules necessary 5
to administer this chapter. The board may revoke or suspend the 6
distributor's or retailer's license issued under this chapter or 7
chapter 70.345 RCW of any distributor or retailer of ((tobacco)) 8
nicotine products in the state upon sufficient cause showing a 9
violation of this chapter or upon the failure of the licensee to 10
comply with any of the rules adopted under it. 11
(3) A license may not be suspended or revoked except upon notice 12
to the licensee and after a hearing as prescribed by the board. The 13
board, upon finding that the licensee has failed to comply with any 14
provision of this chapter or of any rule adopted under it, must, in 15
the case of the first offense, suspend the license or licenses of the 16
licensee for a period of not less than ((thirty)) 30 consecutive 17
business days, and in the case of a second or further offense, 18
suspend the license or licenses for a period of not less than 19
((ninety)) 90 consecutive business days but not more than ((twelve)) 20
12 months, and in the event the board finds the licensee has been 21
guilty of willful and persistent violations, it may revoke the 22
license or licenses. 23
(4) Any licenses issued under chapter 82.24 or 70.345 RCW to a 24
person whose license or licenses have been suspended or revoked under 25
this section must also be suspended or revoked during the period of 26
suspension or revocation under this section. 27
(5) Any person whose license or licenses have been revoked under 28
this section may reapply to the board at the expiration of one year 29
of the license or licenses. The license or licenses may be approved 30
by the board if it appears to the satisfaction of the board that the 31
licensee will comply with the provisions of this chapter and the 32
rules adopted under it. 33
(6) A person whose license has been suspended or revoked may not 34
sell ((tobacco)) nicotine products((, vapor products,)) or cigarettes 35
or permit ((tobacco)) nicotine products((, vapor products, )) or 36
cigarettes to be sold during the period of suspension or revocation 37
on the premises occupied by the person or upon other premises 38
controlled by the person or others or in any other manner or form.39
p. 18 SB 6129
(7) Any determination and order by the board, and any order of 1
suspension or revocation by the board of the license or licenses 2
issued under this chapter or chapter 70.345 RCW, or refusal to 3
reinstate a license or licenses after revocation is reviewable by an 4
appeal to the superior court of Thurston county. The superior court 5
must review the order or ruling of the board and may hear the matter 6
de novo, having due regard to the provisions of this chapter and the 7
duties imposed upon the board. 8
(8) If the board makes an initial decision to deny a license or 9
renewal, or suspend or revoke a license, the applicant may request a 10
hearing subject to the applicable provisions under Title 34 RCW.11
Sec. 120. RCW 82.26.230 and 2005 c 180 s 20 are each amended to 12
read as follows: 13
(1) Any ((tobacco)) nicotine products in the possession of a 14
person selling ((tobacco)) nicotine products in this state acting as 15
a distributor or retailer and who is not licensed as required under 16
RCW 82.26.190, or a person who is selling ((tobacco)) nicotine 17
products in violation of RCW 82.26.220(6), may be seized without a 18
warrant by any agent of the department, agent of the board, or law 19
enforcement officer of this state. Any ((tobacco)) nicotine products 20
seized under this subsection shall be deemed forfeited.21
(2) Any ((tobacco)) nicotine products in the possession of a 22
person who is not a licensed distributor or retailer and who 23
transports ((tobacco)) nicotine products for sale without having 24
provided notice to the board required under RCW 82.26.140, or without 25
invoices or delivery tickets showing the true name and address of the 26
consignor or seller, the true name and address of the consignee or 27
purchaser, and the quantity and brands of ((tobacco)) nicotine 28
products being transported may be seized and are subject to 29
forfeiture. 30
(3) All conveyances, including aircraft, vehicles, or vessels 31
that are used, or intended for use to transport, or in any manner to 32
facilitate the transportation, for the purpose of sale or receipt of 33
((tobacco)) nicotine products under subsection (2) of this section, 34
may be seized and are subject to forfeiture except:35
(a) A conveyance used by any person as a common or contract 36
carrier having in actual possession invoices or delivery tickets 37
showing the true name and address of the consignor or seller, the 38
true name of the consignee or purchaser, and the quantity and brands 39
p. 19 SB 6129
of the ((tobacco)) nicotine products transported, unless it appears 1
that the owner or other person in charge of the conveyance is a 2
consenting party or privy to a violation of this chapter;3
(b) A conveyance subject to forfeiture under this section by 4
reason of any act or omission of which the owner establishes to have 5
been committed or omitted without his or her knowledge or consent; or6
(c) A conveyance encumbered by a bona fide security interest if 7
the secured party neither had knowledge of nor consented to the act 8
or omission. 9
(4) Property subject to forfeiture under subsections (2) and (3) 10
of this section may be seized by any agent of the department, the 11
board, or law enforcement officer of this state upon process issued 12
by any superior court or district court having jurisdiction over the 13
property. Seizure without process may be made if: 14
(a) The seizure is incident to an arrest or a search warrant or 15
an inspection under an administrative inspection warrant; or16
(b) The department, board, or law enforcement officer has 17
probable cause to believe that the property was used or is intended 18
to be used in violation of this chapter and exigent circumstances 19
exist making procurement of a search warrant impracticable.20
(5) This section shall not be construed to require the seizure of 21
((tobacco)) nicotine products if the department's agent, board's 22
agent, or law enforcement officer reasonably believes that the 23
((tobacco)) nicotine products are possessed for personal consumption 24
by the person in possession of the ((tobacco)) nicotine products.25
(6) Any ((tobacco)) nicotine products seized by a law enforcement 26
officer shall be turned over to the board as soon as practicable.27
Sec. 121. RCW 82.26.240 and 2005 c 180 s 21 are each amended to 28
read as follows: 29
(1) In all cases of seizure of any ((tobacco)) nicotine products 30
made subject to forfeiture under this chapter, the department or 31
board shall proceed as provided in RCW 82.24.135. 32
(2) When ((tobacco)) nicotine products are forfeited under this 33
chapter, the department or board may: 34
(a) Retain the property for official use or upon application by 35
any law enforcement agency of this state, another state, or the 36
District of Columbia, or of the United States for the exclusive use 37
of enforcing this chapter or the laws of any other state or the 38
District of Columbia or of the United States; or 39
p. 20 SB 6129
(b) Sell the ((tobacco)) nicotine products at public auction to 1
the highest bidder after due advertisement. Before delivering any of 2
the goods to the successful bidder, the department or board shall 3
require the purchaser to pay the proper amount of any tax due. The 4
proceeds of the sale shall be first applied to the payment of all 5
proper expenses of any investigation leading to the seizure and of 6
the proceedings for forfeiture and sale, including expenses of 7
seizure, maintenance of custody, advertising, and court costs. The 8
balance of the proceeds and all money shall be deposited in the 9
general fund of the state. Proper expenses of investigation include 10
costs incurred by any law enforcement agency or any federal, state, 11
or local agency. 12
(3) The department or the board may return any property seized 13
under the provisions of this chapter when it is shown that there was 14
no intention to violate the provisions of this chapter. When any 15
property is returned under this section, the department or the board 16
may return the property to the parties from whom they were seized if 17
and when such parties have paid the proper amount of tax due under 18
this chapter. 19
Sec. 122. RCW 82.26.250 and 2005 c 180 s 22 are each amended to 20
read as follows: 21
When the department or the board has good reason to believe that 22
any of the ((tobacco)) nicotine products taxed under this chapter are 23
being kept, sold, offered for sale, or given away in violation of the 24
provisions of this chapter, it may make affidavit of facts describing 25
the place or thing to be searched, before any judge of any court in 26
this state, and the judge shall issue a search warrant directed to 27
the sheriff, any deputy, police officer, or duly authorized agent of 28
the department or the board commanding him or her diligently to 29
search any building, room in a building, place, or vehicle as may be 30
designated in the affidavit and search warrant, and to seize the 31
((tobacco)) nicotine products and hold them until disposed of by law.32
Sec. 123. RCW 70.345.010 and 2022 c 16 s 135 are each amended to 33
read as follows: 34
The definitions in this section apply throughout this chapter 35
unless the context clearly requires otherwise. 36
(1) "Board" means the Washington state liquor and cannabis board.37
p. 21 SB 6129
(2) "Business" means any trade, occupation, activity, or 1
enterprise engaged in for the purpose of selling or distributing 2
vapor products in this state. 3
(3) "Child care facility" has the same meaning as provided in RCW 4
70A.320.020. 5
(4) "Closed system nicotine container" means a sealed, prefilled, 6
and disposable container of nicotine in a solution or other form in 7
which such container is inserted directly into an electronic 8
cigarette, electronic nicotine delivery system, or other similar 9
product, if the nicotine in the container is inaccessible through 10
customary or reasonably foreseeable handling or use, including 11
reasonably foreseeable ingestion or other contact by children.12
(5) "Delivery sale" means any sale of a vapor product to a 13
purchaser in this state where either: 14
(a) The purchaser submits the order for such sale by means of a 15
telephonic or other method of voice transmission, the mails or any 16
other delivery service, or the internet or other online service; or17
(b) The vapor product is delivered by use of the mails or of a 18
delivery service. The foregoing sales of vapor products constitute a 19
delivery sale regardless of whether the seller is located within or 20
without this state. "Delivery sale" does not include a sale of any 21
vapor product not for personal consumption to a retailer.22
(6) "Delivery seller" means a person who makes delivery sales.23
(7) "Distributor" ((has the same meaning as in RCW 82.25.005)) 24
means any person:25
(a) Engaged in the business of selling vapor products in this 26
state who brings, or causes to be brought, into this state from 27
outside the state any vapor products for sale;28
(b) Who makes, manufactures, fabricates, or stores vapor products 29
in this state for sale in this state;30
(c) Engaged in the business of selling vapor products outside 31
this state who ships or transports vapor products to retailers or 32
consumers in this state; or33
(d) Engaged in the business of selling vapor products in this 34
state who handles for sale any vapor products that are within this 35
state but upon which tax has not been imposed. 36
(8) "Liquid nicotine container" means a package from which 37
nicotine in a solution or other form is accessible through normal and 38
foreseeable use by a consumer and that is used to hold soluble 39
p. 22 SB 6129
nicotine in any concentration. "Liquid nicotine container" does not 1
include closed system nicotine containers. 2
(9) "Manufacturer" means a person who manufactures and sells 3
vapor products. 4
(10) "Person" means any individual, receiver, administrator, 5
executor, assignee, trustee in bankruptcy, trust, estate, firm, 6
copartnership, joint venture, club, company, joint stock company, 7
business trust, municipal corporation, the state and its departments 8
and institutions, political subdivision of the state of Washington, 9
corporation, limited liability company, association, society, any 10
group of individuals acting as a unit, whether mutual, cooperative, 11
fraternal, nonprofit, or otherwise. 12
(11) "Place of business" means any place where vapor products are 13
sold or where vapor products are manufactured, stored, or kept for 14
the purpose of sale. 15
(12) "Playground" means any public improved area designed, 16
equipped, and set aside for play of six or more children which is not 17
intended for use as an athletic playing field or athletic court, 18
including but not limited to any play equipment, surfacing, fencing, 19
signs, internal pathways, internal land forms, vegetation, and 20
related structures. 21
(13) "Retail outlet" means each place of business from which 22
vapor products are sold to consumers. 23
(14) "Retailer" means any person engaged in the business of 24
selling vapor products to ultimate consumers. 25
(15)(a) "Sale" means any transfer, exchange, or barter, in any 26
manner or by any means whatsoever, for a consideration, and includes 27
and means all sales made by any person. 28
(b) The term "sale" includes a gift by a person engaged in the 29
business of selling vapor products, for advertising, promoting, or as 30
a means of evading the provisions of this chapter.31
(16) "School" has the same meaning as provided in RCW 32
70A.320.020. 33
(17) "Self-service display" means a display that contains vapor 34
products and is located in an area that is openly accessible to 35
customers and from which customers can readily access such products 36
without the assistance of a salesperson. A display case that holds 37
vapor products behind locked doors does not constitute a self-service 38
display. 39
p. 23 SB 6129
(18) "Vapor product" means any noncombustible product that may 1
contain nicotine and that employs a heating element, power source, 2
electronic circuit, or other electronic, chemical, or mechanical 3
means, regardless of shape or size, that can be used to produce vapor 4
or aerosol from a solution or other substance. 5
(a) "Vapor product" includes any electronic cigarette, electronic 6
cigar, electronic cigarillo, electronic pipe, or similar product or 7
device and any vapor cartridge or other container that may contain 8
nicotine in a solution or other form that is intended to be used with 9
or in an electronic cigarette, electronic cigar, electronic 10
cigarillo, electronic pipe, or similar product or device.11
(b) "Vapor product" does not include any product that meets the 12
definition of cannabis, useable cannabis, cannabis concentrates, 13
cannabis-infused products, cigarette, or tobacco products.14
(c) For purposes of this subsection (18), "cannabis," "useable 15
cannabis," "cannabis concentrates," and "cannabis-infused products" 16
have the same meaning as provided in RCW 69.50.101.17
Sec. 124. RCW 70.345.090 and 2019 c 445 s 212 are each amended 18
to read as follows: 19
(1) No person may conduct a delivery sale or otherwise ship or 20
transport, or cause to be shipped or transported, any vapor product 21
ordered or purchased by mail or through the internet to any person 22
unless such seller has a valid delivery sale license as required 23
under this chapter. 24
(2) No person may conduct a delivery sale or otherwise ship or 25
transport, or cause to be shipped or transported, any vapor product 26
ordered or purchased by mail or through the internet to any person 27
under the minimum age required for the legal sale of vapor products 28
as provided under RCW 70.345.140. 29
(3) A delivery sale licensee must provide notice on its mail 30
order or internet sales forms of the minimum age required for the 31
legal sale of vapor products in Washington state as provided by RCW 32
70.345.140. 33
(4) A delivery sale licensee must not accept a purchase or order 34
from any person without first obtaining the full name, birthdate, and 35
residential address of that person and verifying this information 36
through an independently operated third-party database or aggregate 37
of databases, which includes data from government sources, that are 38
p. 24 SB 6129
regularly used by government and businesses for the purpose of age 1
and identity verification and authentication. 2
(5) A delivery sale licensee must accept payment only through a 3
credit or debit card issued in the purchaser's own name. The licensee 4
must verify that the card is issued to the same person identified 5
through identity and age verification procedures in subsection (4) of 6
this section. 7
(6) Before a delivery sale licensee delivers an initial purchase 8
to any person, the licensee must verify the identity and delivery 9
address of the purchaser by mailing or shipping to the purchaser a 10
notice of sale and certification form confirming that the addressee 11
is in fact the person placing the order. The purchaser must return 12
the signed certification form to the licensee before the initial 13
shipment of product. Certification forms are not required for repeat 14
customers. In the alternative, before a seller delivers an initial 15
purchase to any person, the seller must first obtain from the 16
prospective customer an electronic certification, such as by email, 17
that includes a declaration that, at a minimum, the prospective 18
customer is over the minimum age required for the legal sale of a 19
vapor product, and the credit or debit card used for payment has been 20
issued in the purchaser's name. 21
(7) A delivery sale licensee must include on shipping documents a 22
clear and conspicuous statement which includes, at a minimum, that 23
the package contains vapor products, Washington law prohibits sales 24
to those under the minimum age established by this chapter, and 25
violations may result in sanctions to both the licensee and the 26
purchaser. 27
(8) For purposes of this ((subsection (8) [this section] )) 28
section, "vapor products" has the same meaning as provided in RCW 29
((82.25.005)) 82.26.010. 30
(9) A person who knowingly violates this section is guilty of a 31
class C felony, except that the maximum fine that may be imposed is 32
five thousand dollars. 33
(10) In addition to or in lieu of any other civil or criminal 34
remedy provided by law, a person who has violated this section is 35
subject to a civil penalty of up to five thousand dollars for each 36
violation. The attorney general, acting in the name of the state, may 37
seek recovery of the penalty in a civil action in superior court.38
p. 25 SB 6129
(11) The attorney general may seek an injunction in superior 1
court to restrain a threatened or actual violation of this section 2
and to compel compliance with this section. 3
(12) Any violation of this section is not reasonable in relation 4
to the development and preservation of business and is an unfair and 5
deceptive act or practice and an unfair method of competition in the 6
conduct of trade or commerce in violation of RCW 19.86.020. Standing 7
to bring an action to enforce RCW 19.86.020 for violation of this 8
section lies solely with the attorney general. Remedies provided by 9
chapter 19.86 RCW are cumulative and not exclusive.10
(13)(a) In any action brought under this section, the state is 11
entitled to recover, in addition to other relief, the costs of 12
investigation, expert witness fees, costs of the action, and 13
reasonable attorneys' fees. 14
(b) If a court determines that a person has violated this 15
section, the court shall order any profits, gain, gross receipts, or 16
other benefit from the violation to be disgorged and paid to the 17
state treasurer for deposit in the general fund. 18
(14) Unless otherwise expressly provided, the penalties or 19
remedies, or both, under this section are in addition to any other 20
penalties and remedies available under any other law of this state.21
(15) A licensee who violates this section is subject to license 22
suspension or revocation by the board. 23
(16) The board may adopt by rule additional requirements for mail 24
or internet sales. 25
(17) The board must not adopt rules prohibiting internet sales.26
Sec. 125. RCW 70.345.160 and 2023 c 398 s 7 are each amended to 27
read as follows: 28
(1) The board must have, in addition to the board's other powers 29
and authorities, the authority to enforce the provisions of this 30
chapter. 31
(2) The board and the board's authorized agents or employees have 32
full power and authority to enter any place of business where vapor 33
products are sold for the purpose of enforcing the provisions of this 34
chapter. 35
(3)(a) For the purpose of enforcing the provisions of this 36
chapter, an enforcement officer of the board who has reasonable 37
grounds to believe a person observed by the officer in proximity to a 38
retailer licensee under this chapter and chapter ((82.25)) 82.26 RCW 39
p. 26 SB 6129
who is purchasing, attempting to purchase, or in possession of vapor 1
products is under eighteen years of age, may detain such person in 2
proximity to such retailer for a reasonable period of time and in 3
such a reasonable manner as is necessary to determine the person's 4
true identity and date of birth. Further, vapor products possessed by 5
persons under eighteen years of age are considered contraband and may 6
be seized by an enforcement officer of the board. 7
(b) Any enforcement officer who detains a person for the purpose 8
of enforcing the provisions of this chapter and RCW 26.28.080 and 9
82.24.500 must collect the following information for each fiscal year 10
since 2018: 11
(i) The total number of interactions where an enforcement officer 12
detained a person; 13
(ii) Information on the nature of each interaction, including the 14
duration of the interaction, the justification for the interaction, 15
the number of such persons who were under 18 years of age, the number 16
of such persons who were over 18 but under 21 years of age, and 17
whether any citation or warning was issued; 18
(iii) How many interactions converted to administrative violation 19
notices; and 20
(iv) How many of the interactions and administrative violation 21
notices converted to retailer education and violations.22
(c) The board must compile the information collected pursuant to 23
(b) of this subsection, along with any associated demographic data in 24
the possession of the board, and conduct a comparative analysis of 25
all interactions of enforcement officers with persons detained for 26
the purpose of enforcing Title 66 RCW and chapter 69.50 RCW into a 27
statewide report and provide the report to the appropriate committees 28
of the legislature by December 1, 2023, and annually thereafter.29
(d) All enforcement officers of the board who enforce the 30
provisions of this section and will have interactions with persons 31
under the age of 18 years old must begin receiving training from the 32
United States department of justice office of juvenile justice and 33
delinquency prevention prior to July 1, 2024. 34
(e) For the purposes of this subsection, "proximity" means 100 35
feet or less. 36
(4) The board may work with local county health departments or 37
districts and local law enforcement agencies to conduct random, 38
unannounced, inspections to assure compliance. 39
p. 27 SB 6129
(5) The board, law enforcement, or a local health department may, 1
with parental authorization, include persons under the age of 18 in 2
compliance activities. 3
(6) Upon a determination by the secretary of health or a local 4
health jurisdiction that a vapor product may be injurious to human 5
health or poses a significant risk to public health:6
(a) The board, in consultation with the department of health and 7
local county health jurisdictions, may cause a vapor product 8
substance or solution sample, purchased or obtained from any vapor 9
product retailer, distributor, or delivery sale licensee, to be 10
analyzed by an analyst appointed or designated by the board;11
(b) If the analyzed vapor product contains an ingredient, 12
substance, or solution present in quantities injurious to human 13
health or posing a significant risk to public health, as determined 14
by the secretary of health or a local health jurisdiction, the board 15
may suspend the license of the retailer or delivery sale licensee 16
unless the retailer or delivery sale licensee agrees to remove the 17
product from sales; and 18
(c) If upon a finding from the secretary of health or local 19
health jurisdiction that the vapor product poses an injurious risk to 20
public health or significant public health risk, the retailer or 21
delivery sale licensee does not remove the product from sale, the 22
secretary of health or local health officer may file for an 23
injunction in superior court prohibiting the sale or distribution of 24
that specific vapor product substance or solution.25
(7) Nothing in subsection (6) of this section permits a total ban 26
on the sale or use of vapor products. 27
NEW SECTION. Sec. 126. The following acts or parts of acts are 28
each repealed:29
(1) RCW 82.25.005 (Definitions) and 2022 c 16 s 163 & 2019 c 445 30
s 101; 31
(2) RCW 82.25.010 (Tax imposed— Time of collection — Deposits) and 32
2019 c 445 s 102; 33
(3) RCW 82.25.020 (Intent— Purpose) and 2019 c 445 s 104;34
(4) RCW 82.25.025 (Federal law preemption) and 2019 c 445 s 105;35
(5) RCW 82.25.030 (Recordkeeping requirements) and 2019 c 445 s 36
106; 37
(6) RCW 82.25.035 (Itemized invoice requirement when sold to 38
person other than ultimate consumer) and 2019 c 445 s 107;39
p. 28 SB 6129
(7) RCW 82.25.040 (Itemized invoice requirement — Retailers) and 1
2019 c 445 s 108; 2
(8) RCW 82.25.050 (Chapter 82.32 RCW application) and 2019 c 445 3
s 110; 4
(9) RCW 82.25.055 (Enforcement officers) and 2019 c 445 s 111;5
(10) RCW 82.25.060 (Invoice requirements — Rules— Liability) and 6
2019 c 445 s 112; 7
(11) RCW 82.25.065 (Transporting vapor products for sale — Notice) 8
and 2019 c 445 s 113; 9
(12) RCW 82.25.070 (Recordkeeping by the board) and 2019 c 445 s 10
114; 11
(13) RCW 82.25.075 (Distributors and retailers — Invoices— 12
Transportation— Additional licenses) and 2019 c 445 s 115;13
(14) RCW 82.25.080 (Distributor and retailer license 14
requirements) and 2019 c 445 s 116; 15
(15) RCW 82.25.085 (Manufacturer's representatives) and 2019 c 16
445 s 117; 17
(16) RCW 82.25.090 (License and notice requirement violations — 18
Seizure and forfeiture) and 2019 c 445 s 118; 19
(17) RCW 82.25.095 (Seizure and forfeiture procedures) and 2019 c 20
445 s 119; 21
(18) RCW 82.25.100 (Violations of chapter — Affidavit— Search 22
warrants) and 2019 c 445 s 120; 23
(19) RCW 82.25.105 (Tax credit — Sold outside state — Returned, 24
destroyed products — Sold to United States or an Indian tribal 25
organization) and 2019 c 445 s 121; 26
(20) RCW 82.25.110 (Preexisting inventories) and 2019 c 445 s 27
122; 28
(21) RCW 82.25.900 (Conflict with federal requirements — 2019 c 29
445) and 2019 c 445 s 407; and 30
(22) RCW 82.25.901 (Effective date— 2019 c 445) and 2019 c 445 s 31
409. 32
PART II33
CIGARETTE TAX34
Sec. 201. RCW 82.24.010 and 2020 c 139 s 29 are each amended to 35
read as follows: 36
p. 29 SB 6129
The definitions in this section apply throughout this chapter 1
unless the context clearly requires otherwise. 2
(1) "Board" means the liquor and cannabis board.3
(2) "Cigarette" means any roll for smoking made wholly or in part 4
of tobacco, irrespective of size or shape and irrespective of the 5
tobacco being flavored, adulterated, or mixed with any other 6
ingredient, where such roll has a wrapper or cover made of paper or 7
any material, except where such wrapper is wholly or in the greater 8
part made of natural leaf tobacco in its natural state. "Cigarette" 9
includes a roll-your-own cigarette. 10
(3) "Cigarette paper" means any paper or any other material 11
except tobacco, prepared for use as a cigarette wrapper.12
(4) "Cigarette tube" means cigarette paper made into a hollow 13
cylinder for use in making cigarettes. 14
(5) "Commercial cigarette-making machine" means a machine that is 15
operated in a retail establishment and that is capable of being 16
loaded with loose tobacco, cigarette paper or tubes, and any other 17
components related to the production of roll-your-own cigarettes, 18
including filters. 19
(6) "Flavored cigarette" means any cigarette that imparts:20
(a) A taste or smell, other than the taste or smell of tobacco, 21
distinguishable by an ordinary consumer either before or during the 22
consumption of such cigarette product including, but not limited to, 23
the taste or smell of fruit, chocolate, vanilla, honey, candy, cocoa, 24
dessert, alcoholic beverage, mint, wintergreen, menthol, herb, or 25
spice; or26
(b) A cooling or numbing sensation distinguishable by an ordinary 27
consumer either before or during the consumption of such cigarette 28
product.29
(7) "Indian tribal organization" means a federally recognized 30
Indian tribe, or tribal entity, and includes an Indian wholesaler or 31
retailer that is owned by an Indian who is an enrolled tribal member 32
conducting business under tribal license or similar tribal approval 33
within Indian country. For purposes of this chapter "Indian country" 34
is defined in the manner set forth in 18 U.S.C. Sec. 1151.35
(((7))) (8) "Precollection obligation" means the obligation of a 36
seller otherwise exempt from the tax imposed by this chapter to 37
collect the tax from that seller's buyer. 38
(((8))) (9) "Retailer" means every person, other than a 39
wholesaler, who purchases, sells, offers for sale or distributes any 40
p. 30 SB 6129
one or more of the articles taxed herein, irrespective of quantity or 1
amount, or the number of sales, and all persons operating under a 2
retailer's registration certificate. 3
(((9))) (10) "Retail selling price" means the ordinary, customary 4
or usual price paid by the consumer for each package of cigarettes, 5
less the tax levied by this chapter and less any similar tax levied 6
by this state. 7
(((10))) (11) "Roll-your-own cigarettes" means cigarettes 8
produced by a commercial cigarette-making machine. 9
(((11))) (12) "Stamp" means the stamp or stamps by use of which 10
the tax levy under this chapter is paid or identification is made of 11
those cigarettes with respect to which no tax is imposed.12
(((12))) (13) "Wholesaler" means every person who purchases, 13
sells, or distributes any one or more of the articles taxed herein to 14
retailers for the purpose of resale only. 15
(((13))) (14) The meaning attributed, in chapter 82.04 RCW, to 16
the words "person," "sale," "business" and "successor" applies 17
equally in this chapter. 18
NEW SECTION. Sec. 202. A new section is added to chapter 82.24 19
RCW to read as follows: 20
(1) In addition to the tax imposed upon the sale, use, 21
consumption, handling, possession, or distribution of cigarettes in 22
RCW 82.24.020 and 82.24.026, there is imposed a tax in an amount 23
equal to $0.09875 per cigarette. 24
(2) Beginning January 1, 2032, and every four years thereafter, 25
the department shall adjust the amount of the tax under this section 26
by multiplying the current amount by one plus the percentage by which 27
the most current consumer price index available on October 1st of the 28
current year exceeds the consumer price index for the prior 48-month 29
period. If an adjustment under this subsection (2) would reduce the 30
applicable amounts, the department may not adjust the applicable 31
amounts for use in the following year. The department shall publish 32
the adjusted applicable amounts on its public website by December 33
31st. The adjusted applicable amounts calculated under this 34
subsection (2) take effect for taxes due in January of the calendar 35
year that is two years after the year of the calculation.36
(3) All revenue collected under this section must be deposited 37
into the state general fund. 38
p. 31 SB 6129
(4) For purposes of this section, "consumer price index" means 1
the consumer price index for all urban consumers, all items, for the 2
Seattle area as calculated by the United States bureau of labor 3
statistics or its successor agency. 4
NEW SECTION. Sec. 203. A new section is added to chapter 82.24 5
RCW to read as follows: 6
(1) In addition to the tax imposed upon the sale, use, 7
consumption, handling, possession, or distribution of cigarettes set 8
forth in RCW 82.24.020, 82.24.026, and section 202 of this act, there 9
is imposed a tax in an amount equal to $0.025 per flavored cigarette.10
(2) All revenue collected under this section must be deposited 11
into the state general fund. 12
PART III13
TRIBAL COMPACTING14
NEW SECTION. Sec. 301. A new section is added to chapter 43.06 15
RCW to read as follows: 16
(1) The governor may seek government-to-government consultations 17
with federally recognized Indian tribes for the purpose of amending 18
existing cigarette tax contracts and vapor product tax contracts, as 19
authorized in RCW 43.06.455, 43.06.465, 43.06.466, 43.06.505, 20
43.06.510, and 43.06.515, in accordance with the state taxes on 21
cigarettes, nicotine products, and vapor products, as modified by 22
this act. 23
(2) Each amended contract must include a requirement that a 24
tribal tax be imposed on flavored cigarette and flavored nicotine 25
products at a rate that is equal to the state rate imposed on such 26
products. 27
(3) The governor may delegate the authority to renegotiate 28
cigarette and vapor product tax contracts with federally recognized 29
Indian tribes to the department of revenue. 30
PART IV31
MISCELLANEOUS32
Sec. 401. RCW 43.348.080 and 2025 c 199 s 5 are each amended to 33
read as follows: 34
p. 32 SB 6129
(1) The Andy Hill cancer research endowment fund match transfer 1
account is created in the custody of the state treasury to be used 2
solely and exclusively for the program created in RCW 43.348.040. 3
Moneys in the account may be spent only after appropriation. The 4
purpose of the account is to provide state matching funds and other 5
state appropriations for the fund and administrative costs. 6
Expenditures to fund or reimburse the program administrator are not 7
subject to the requirements of subsection (5) of this section.8
(2) The legislature must appropriate a state match ((, up to a 9
maximum of ten million dollars annually, beginning July 1, 2016, and 10
each July 1st following the end of the fiscal year )) not to exceed 11
$10,000,000 each fiscal year from tax collections ((and penalties 12
generated from enforcement of state taxes on cigarettes and other 13
tobacco products by the state liquor and cannabis board or other 14
federal, state or local law or tax enforcement agency, as determined 15
by the department of revenue )) on vapor products under RCW 82.26.020. 16
((Tax collections include any cigarette tax, other tobacco product 17
tax, and retail sales and use tax. Any amounts deposited into this 18
account from the tax imposed under RCW 82.25.010 in excess of the cap 19
provided in this subsection must be deposited into the foundational 20
public health services account created in RCW 82.25.015.)) The 21
maximum appropriation amount under this subsection must be adjusted 22
for inflation beginning January 1, 2029, and each year thereafter, as 23
required in section 103 of this act.24
(3) Revenues to the account must consist of deposits into the 25
account, taxes imposed on vapor products under RCW ((82.25.010)) 26
82.26.020, legislative appropriations, and any gifts, grants, or 27
donations received by the department for this purpose.28
(4) Each fiscal biennium, the legislature must appropriate to the 29
department of commerce such amounts as estimated to be the balance of 30
the match transfer account to provide state matching funds.31
(5) Expenditures from the account may be made only upon receipt 32
of proof from the program administrator of committed nonstate or 33
private contributions for cancer research, prevention, or care 34
supported by the match transfer account or advancement of the 35
program. Expenditures from the match transfer account, in the form of 36
matching funds, may not exceed the total amount of committed nonstate 37
or private contributions. 38
(6) The department and board must enter into an appropriate 39
agreement with the program administrator to demonstrate exchange of 40
p. 33 SB 6129
consideration for the expenditures from the match transfer account 1
that are subject to subsection (5) of this section.2
(7) Moneys expended into the account in fiscal year 2023 pursuant 3
to section 706, chapter 297, Laws of 2022 are not subject to the 4
requirements of subsections (5) and (6) of this section.5
(8) Moneys expended into the match transfer account for the 6
purposes of implementing RCW 43.348.090 are not subject to the 7
requirements of subsections (5) and (6) of this section.8
Sec. 402. RCW 82.32.870 and 2019 c 445 s 401 are each amended to 9
read as follows: 10
(1) By October 15, 2020, and by each October 15th thereafter, the 11
department must estimate any increase in state general fund revenue 12
collections for the immediately preceding fiscal year resulting from 13
the taxes imposed in chapter 445, Laws of 2019. The department must 14
promptly notify the state treasurer of these estimated amounts.15
(2) Beginning November 1, 2020, and by each November 1st 16
thereafter, the state treasurer must transfer from the general fund 17
the estimated amount determined by the department under subsection 18
(1) of this section for the immediately preceding fiscal year as 19
follows: 20
(a) Fifty percent into the Andy Hill cancer research endowment 21
fund match transfer account created in RCW 43.348.080; and22
(b) Fifty percent into the foundational public health services 23
account created in RCW 82.25.015 (as recodified by this act).24
(3) The department may not make any adjustments to an estimate 25
under subsection (1) of this section after the state treasurer makes 26
the corresponding distribution under subsection (2) of this section 27
based on the department's estimate. 28
Sec. 403. RCW 66.44.010 and 2019 c 445 s 202 are each amended to 29
read as follows: 30
(1) All county and municipal peace officers are hereby charged 31
with the duty of investigating and prosecuting all violations of this 32
title, and the penal laws of this state relating to the manufacture, 33
importation, transportation, possession, distribution and sale of 34
liquor, and all fines imposed for violations of this title and the 35
penal laws of this state relating to the manufacture, importation, 36
transportation, possession, distribution and sale of liquor belong to 37
the county, city or town wherein the court imposing the fine is 38
p. 34 SB 6129
located, and must be placed in the general fund for payment of the 1
salaries of those engaged in the enforcement of the provisions of 2
this title and the penal laws of this state relating to the 3
manufacture, importation, transportation, possession, distribution 4
and sale of liquor. However, all fees, fines, forfeitures and 5
penalties collected or assessed by a district court because of the 6
violation of a state law must be remitted as provided in chapter 3.62 7
RCW as now exists or is later amended. 8
(2) In addition to any and all other powers granted, the board 9
has the power to enforce the penal provisions of this title and the 10
penal laws of this state relating to the manufacture, importation, 11
transportation, possession, distribution and sale of liquor.12
(3) In addition to the other duties under this section, the board 13
must enforce chapters 82.24((,)) and 82.26((, and 82.25)) RCW.14
(4) The board may appoint and employ, assign to duty and fix the 15
compensation of, officers to be designated as liquor enforcement 16
officers. Such liquor enforcement officers have the power, under the 17
supervision of the board, to enforce the penal provisions of this 18
title and the penal laws of this state relating to the manufacture, 19
importation, transportation, possession, distribution and sale of 20
liquor. They have the power and authority to serve and execute all 21
warrants and process of law issued by the courts in enforcing the 22
penal provisions of this title or of any penal law of this state 23
relating to the manufacture, importation, transportation, possession, 24
distribution and sale of liquor, and the provisions of chapters 25
82.24((,)) and 82.26((, and 82.25)) RCW. They have the power to 26
arrest without a warrant any person or persons found in the act of 27
violating any of the penal provisions of this title or of any penal 28
law of this state relating to the manufacture, importation, 29
transportation, possession, distribution and sale of liquor, and the 30
provisions of chapters 82.24((,)) and 82.26((, and 82.25)) RCW.31
Sec. 404. RCW 82.24.550 and 2019 c 445 s 204 are each amended to 32
read as follows: 33
(1) The board must enforce the provisions of this chapter. The 34
board may adopt, amend, and repeal rules necessary to enforce the 35
provisions of this chapter. 36
(2) The department may adopt, amend, and repeal rules necessary 37
to administer the provisions of this chapter. The board may revoke or 38
suspend the license or permit of any wholesale or retail cigarette 39
p. 35 SB 6129
dealer in the state upon sufficient cause appearing of the violation 1
of this chapter or upon the failure of such licensee to comply with 2
any of the provisions of this chapter. 3
(3) A license may not be suspended or revoked except upon notice 4
to the licensee and after a hearing as prescribed by the board. The 5
board, upon finding that the licensee has failed to comply with any 6
provision of this chapter or any rule adopted under this chapter, 7
must, in the case of the first offense, suspend the license or 8
licenses of the licensee for a period of not less than thirty 9
consecutive business days, and, in the case of a second or further 10
offense, must suspend the license or licenses for a period of not 11
less than ninety consecutive business days nor more than twelve 12
months, and, in the event the board finds the licensee has been 13
guilty of willful and persistent violations, it may revoke the 14
license or licenses. 15
(4) Any licenses issued under chapter 82.26 or 70.345 RCW to a 16
person whose license or licenses have been suspended or revoked under 17
this section must also be suspended or revoked during the period of 18
suspension or revocation under this section. 19
(5) Any person whose license or licenses have been revoked under 20
this section may reapply to the board at the expiration of one year 21
from the date of revocation of the license or licenses. The license 22
or licenses may be approved by the board if it appears to the 23
satisfaction of the board that the licensee will comply with the 24
provisions of this chapter and the rules adopted under this chapter.25
(6) A person whose license has been suspended or revoked may not 26
sell cigarettes, vapor products, or tobacco products or permit 27
cigarettes, vapor products, or tobacco products to be sold during the 28
period of such suspension or revocation on the premises occupied by 29
the person or upon other premises controlled by the person or others 30
or in any other manner or form whatever. 31
(7) Any determination and order by the board, and any order of 32
suspension or revocation by the board of the license or licenses 33
issued under this chapter, or refusal to reinstate a license or 34
licenses after revocation is reviewable by an appeal to the superior 35
court of Thurston county. The superior court must review the order or 36
ruling of the board and may hear the matter de novo, having due 37
regard to the provisions of this chapter and the duties imposed upon 38
the board. 39
p. 36 SB 6129
(8) If the board makes an initial decision to deny a license or 1
renewal, or suspend or revoke a license, the applicant may request a 2
hearing subject to the applicable provisions under Title 34 RCW.3
(9) For purposes of this section: 4
(a) "Tobacco products" has the same meaning as provided in RCW 5
82.26.010; and 6
(b) "Vapor products" has the same meaning as provided in RCW 7
((82.25.005)) 82.26.010. 8
Sec. 405. RCW 82.19.020 and 1992 c 175 s 4 are each amended to 9
read as follows: 10
To accomplish effective litter control within the state and to 11
allocate a portion of the cost of administering this chapter to those 12
industries whose products, including the packages, wrappings, and 13
containers thereof, are reasonably related to the litter problem, the 14
tax imposed in this chapter shall only apply to the value of products 15
or the gross proceeds of sales of products falling into the following 16
categories: 17
(1) Food for human or pet consumption. 18
(2) Groceries. 19
(3) Cigarettes and ((tobacco)) nicotine products.20
(4) Soft drinks and carbonated waters. 21
(5) Beer and other malt beverages. 22
(6) Wine. 23
(7) Newspapers and magazines. 24
(8) Household paper and paper products. 25
(9) Glass containers. 26
(10) Metal containers. 27
(11) Plastic or fiber containers made of synthetic material.28
(12) Cleaning agents and toiletries. 29
(13) Nondrug drugstore sundry products. 30
NEW SECTION. Sec. 406. RCW 82.25.015 is recodified as a section 31
in chapter 82.26 RCW.32
NEW SECTION. Sec. 407. RCW 82.32.805 and 82.32.808 do not apply 33
to this act.34
NEW SECTION. Sec. 408. If any provision of this act or its 35
application to any person or circumstance is held invalid, the 36
p. 37 SB 6129
remainder of the act or the application of the provision to other 1
persons or circumstances is not affected. 2
NEW SECTION. Sec. 409. Sections 101 through 126 and 402 through 3
406 of this act take effect July 1, 2027.4
NEW SECTION. Sec. 410. Sections 201 through 203 of this act 5
take effect January 1, 2028.6
--- END ---
p. 38 SB 6129