Vape

1 The business activities

Since January first, twenty twenty-six, products containing nicotine, from tobacco or made synthetically, are tobacco products in Washington, apart from cigarettes and FDA-approved products.

2 What's taxable

Nicotine vapes are taxed at ninety-five percent of the taxable sales price, not by the milliliter. Vapes without nicotine stay under the vapor products tax: twenty-seven cents a milliliter, or nine cents for a container over five milliliters that's made to be opened.

Product taxability →

3 The exemption proof it needs

So keep every itemized invoice for five years. A retailer owes the tax on any tobacco products it can't show an invoice for.

Exemption proof →

4 The returns it files

And the counter still works like any store: retail sales tax, retailing B and O, and litter tax on tobacco products.

Every return Sundry prepares →