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the state of

Washington

State Legislative Info

GOVERNOR

Jay Inslee
Office of the Governor
PO Box 40002
Olympia, WA 98504
Phone: (360) 902-4111
Fax: (360) 753-4110

THE SENATE

Secretary of the Senate
Brad Hendrickson
312 Legislative Bldg.
Olympia, WA 98504
Phone: (360) 786-7550

THE house

Chief Clerk
Bernard Dean
Legislative Building - 338B
P.O. Box 40600
Olympia, WA 98504
Phone: (360) 786-7750

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current laws & taxes

regulating smokeless tobacco & vapor products

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Washington LAWS & TAXES

laws

  • eLiquid containers must be child resistant.1
  • All “liquid nicotine containers must be labeled with a warning regarding harmful effects of nicotine, a warning to keep the “vapor product” away from children, a warning that vaping is illegal for minors, and for “open systems,” a disclosure of the amount of nicotine in milligrams per milliliter, along with the total volume of the container in milliliters. Applies only to liquids containing nicotine.2
  • The sale of tobacco and vapor products to persons under age 21 is prohibited.3
  • The purchase and/or possession of tobacco and vapor products by persons under age 21 is prohibited.4
  • Delivery sales of vapor products are prohibited unless seller has a valid delivery sale license, verifies the age of the purchaser, and only accepts payment through a credit or debit card in the purchaser’s name.5
  • Samples of vapor products must take place within licensed retail premises that is restricted to those over the age of 18 years, contain no nicotine (unless “customer explicitly consents”), and use a disposable mouthpiece.6
  • A retail license or permit is required to sell vapor products.7
  • Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.

    The following municipalities have laws prohibiting public vaping (some exclude bars and restaurants: Clark County, Grant County, Jefferson County, King County, Kitsap County, Kittitas County, Pasco, Pierce County, San Juan County, Skagit County, Snohomish County, Spokane County, Walla Walla (in parks) and Whatcom County.
  • Delivery sales of vapor products prohibited unless seller has a valid delivery sale license, verifies the age of the purchaser through a third-party database, and only accepts payment through a credit or debit card in the purchaser’s name. This requirement could cause many out-of-state online retailers to refuse to ship to the state.
  • The use of vapor products is prohibited in and on grounds of child care facilities, schools, playgrounds, school buses, elevators, and within 500 feet of schools.9
  • The use of vapor products within public institutions of higher education is restricted through regulation.10
  • Delivery sales of vapor products prohibited unless seller has a valid delivery sale license, verifies the age of the purchaser through a third-party database, and only accepts payment through a credit or debit card in the purchaser’s name. These requirements could cause many out-of-state online retailers to refuse to ship to the state.14

Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding. Washington already prohibits the sale of tobacco and vapor products to minors and adults under the age of 21 years old.12

Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.

A statewide flavor ban (expired) for all vapor products passed by executive order began on October 10, 2019 and lasted until February 2020.

taxes

  • Effective Oct. 1, 2019, there are two vapor products tax rates, and the rate that applies depends on the volume of solution and type of the container: accessible containers (ie. refill bottles) of solution greater than 5mL are taxed 9¢ per mL and all other vapor products (ie. pre-filled pods and cartridges) are taxed at 27¢ per mL. The tax is paid by the first person to possess the vapor product in Washington.13
  • Smoke-free tobacco products are subject to a state excise tax of 95%  of the wholesale price. The tax on Snuff is $2.105 per ounce.11
  1. RCW 70.345.130 Child-resistant packaging required—Penalty
  2. RCW 70.345.075 Product labeling
  3. RCW 26.28.080 Selling or giving tobacco to minor—Belief of representative capacity, no defense—Penalty
  4. RCW 70.345.140 Purchase or possession by persons under eighteen—Penalty—Jurisdiction
  5. RCW 70.345.090 Mail and internet sales—License required—Age and identity verification—Penalties—Enforcement—Application of consumer protection act—Rules
  6. RCW 70.345.100 Product tastings—Requirements—Penalty
  7. RCW 70.345.030 License required—Must allow inspections—Sale of certain substances prohibited—Penalties
  8. Wikipedia – List of Vaping Bans in the United States
  9. RCW 70.345.150 Use of products in public places—When prohibited
  10. Eastern Washington University Wash. Admin. Code § 172-122-310 (2018); Peninsula College Wash. Admin. Code § 132A-125-030(10)(d) (2018); Spokane Falls Community College Wash. Admin. Code §132Q-10-231 (2018); Bellingham Technical College Wash. Admin. Code §495B-140-070(2) (2018); Washington State University Wash. Admin. Code §504-37-020 (2018); Washington State University Pullman Wash. Admin. Code §504-38-020 (2018); Bellevue College Wash. Admin. Code §132H-125-030 (10)(d) (2018); Lake Washington Institute of Technology Wash. Admin. Code § 495D-140-070(114) (2018); and University of Washington Wash. Admin. Code § 478-136-035 (2018)
  11. Sales Tax Handbook – Washington Tobacco Excise Taxes
  12. Hut News Stories – Washington governor signs ‘Tobacco 21’ legislation
  13. Washington Department of Revenue – Vapor products tax
  14. RCW 70.345.090 Mail and internet sales—License required—Age and identity verification—Penalties—Enforcement—Application of consumer protection act—Rules

Updated February 2023

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