Washington legislation · 2025-26 Regular Session
Washington SB6129: Cigarettes, nicotine/tax
Status: Passed one chamber, March 12, 2026
Concerning the taxation of cigarettes and other nicotine products.
What the bill says
An act Relating to the taxation of cigarettes, vapor products, and other products containing tobacco or nicotine; amending RCW 82.26.010, 82.26.020, 82.26.030, 82.26.040, 82.26.060, 82.26.070, 82.26.080, 82.26.090, 82.26.105, 82.26.110, 82.26.130, 82.26.140, 82.26.150, 82.26.160, 82.26.190, 82.26.200, 82.26.210, 82.26.220, 82.26.230, 82.26.240, 82.26.250, 70.345.010, 70.345.090, 70.345.160, 43.348.080, 82.32.870, 66.44.010, 82.24.550, and 82.19.020; adding new sections to chapter 82.26 RCW; adding a new section to chapter 82.24 RCW; adding a new section to chapter 43.06 RCW; creating new secti.
From the introduced text:
AN ACT Relating to the taxation of cigarettes, vapor products, and other products containing tobacco or nicotine; amending RCW 82.26.010, 82.26.020, 82.26.030, 82.26.040, 82.26.060, 82.26.070, 82.26.080, 82.26.090, 82.26.105, 82.26.110, 82.26.130, 82.26.140, 82.26.150, 82.26.160, 82.26.190, 82.26.200, 82.26.210, 82.26.220, 82.26.230, 82.26.240, 82.26.250, 70.345.010, 70.345.090, 70.345.160, 43.348.080, 82.32.870, 66.44.010, 82.24.550, and 82.19.020; adding new sections to chapter 82.26 RCW; adding a new section to chapter 82.24 RCW; adding a new section to chapter 43.06 RCW; creating new sections; recodifying RCW 82.25.015; repealing RCW 82.25.005, 82.25.010, 82.25.020, 82.25.025, 82.25.030, 82.25.035, 82.25.040, 82.25.050, 82.25.055, 82.25.060, 82.25.065, 82.25.070, 82.25.075, 82.25.080, 82.25.085, 82.25.090, 82.25.095, 82.25.100, 82.25.105, 82.25.110, 82.25.900, and 82.25.901; providing effective dates; providing an expiration date; and declaring an emergency. PART I CONCERNING THE TAXATION OF NICOTINE PRODUCTS Sec. 101. RCW 82.26.010 and 2025 c 422 s 301 are each amended to read as follows: The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Actual price" means the total amount of consideration for which ((tobacco))nicotine products are sold, valued in money, whether received in money or otherwise, including any charges by the seller necessary to complete the sale such as charges for delivery, freight, transportation, or handling. (2) "Affiliated" means related in any way by virtue of any form or amount of common ownership, control, operation, or management. (3) …