This bill revises Washington state law concerning the taxation and regulation of nicotine products, replacing all references to "tobacco" with "nicotine" to encompass a wider range of products. It introduces new definitions such as "flavored nicotine product" and "vapor product," and establishes a tax rate of 90% on the taxable sales price of all nicotine products, with an additional 10% tax on flavored products. The bill also clarifies the tax collection process for distributors, mandates that 50% of the collected funds be allocated to foundational public health services, and outlines annual adjustments based on the consumer price index starting January 1, 2029.

Additionally, the legislation enhances compliance and enforcement mechanisms by requiring licensing for distributors and retailers, including background checks, and specifies that only licensed entities may transport nicotine products. It introduces strict regulations for delivery sales of vapor products, including age verification and payment restrictions, while also establishing penalties for violations. The bill further addresses funding for cancer research and public health services, ensuring that tax collections on vapor products contribute to these initiatives. Overall, the bill aims to strengthen public health measures and regulatory oversight in the sale and distribution of nicotine products.

Statutes affected:
Original bill: 82.26.010, 82.26.020, 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, 69.50.101, 70.345.160, 82.24.010, 43.348.080, 82.32.870, 66.44.010, 82.24.550, 82.19.020