The bill proposes an increase in taxes on tobacco and vapor products in Washington State. A new section is added to chapter 82.24 RCW, imposing a tax of $0.015 per cigarette, with the revenue directed to the general fund. Additionally, amendments to RCW 82.25.010 increase the tax rates on vapor products, raising the tax from twenty-seven cents to $0.30 per milliliter for most vapor products, and from nine cents to $0.10 per milliliter for larger containers. The bill also specifies that the collected taxes will be allocated to the Andy Hill cancer research endowment fund and foundational public health services.

Further amendments to RCW 82.26.020 adjust the tax rates on tobacco products, maintaining a 95% tax on cigars but increasing the cap from sixty-five cents to $0.72 per cigar. The tax on other tobacco products is raised to 100.05% of the taxable sales price, with specific reductions for modified risk tobacco products. The bill also clarifies the tax collection process and mandates that the collected funds be deposited into the state general fund. The act is set to take effect on October 1, 2025.

Statutes affected:
Original Bill: 82.25.010, 82.26.020