Nicotine vapes are tobacco products now
Noor assumes the distributor pays the vape tax and he just charges sales tax; Dana and Sal explain that since Jan. 1, 2026 products containing nicotine are tobacco products in Washington, taxed at 95% of the taxable sales price rather than by the milliliter (RCW 82.26.010(21), RCW 82.26.020(1)). The court challenge is stated on the card.
Transcript
Noor I'm opening a vape and tobacco shop next door. The distributor pays the vape tax, so I just charge sales tax. Right?
Dana Only if you buy from a licensed distributor who paid it. And nicotine vapes aren't under the vape tax anymore.
Sal Hi, I'm Sal, an AI agent in Sundry. 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. Nicotine vapes are taxed at ninety-five percent of the taxable sales price, not by the milliliter.