The bill amends RCW 82.26.010 to update the definitions related to the taxation of tobacco and nicotine products. Notably, it expands the definition of "moist snuff" to include products containing nicotine, whether derived from tobacco or created synthetically. Additionally, the definition of "tobacco products" is revised to encompass any product that contains nicotine, regardless of its source, and is intended for human consumption or absorption. These changes aim to ensure that a broader range of nicotine products is subject to taxation under the existing framework.

Furthermore, the bill establishes an effective date of January 1, 2026, and includes a provision stating that if specific funding for the act is not provided by June 30, 2025, it will be null and void. This ensures that the implementation of the new tax regulations is contingent upon the availability of necessary funding.

Statutes affected:
Original Bill: 82.26.010
Substitute Bill: 82.26.010