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 the foundational public health services account.

Further amendments to RCW 82.26.020 adjust the tax rates on tobacco products, including a cap increase for cigars from sixty-five cents to $0.72 per cigar, and a tax rate increase for other tobacco products from ninety-five percent to 100.05 percent of the taxable sales price. The bill also introduces a tax reduction for modified risk tobacco products based on specific criteria. The collected taxes from tobacco products will 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