Vapor tax and cigarette stamps
Vapes without nicotine stay under the vapor products tax, 27 cents a milliliter or 9 cents for an accessible container over 5 mL; cigarettes are taxed by stamp, only a wholesaler stamps them, and a shop needs a cigarette retailer license per location (RCW 82.25.010, RCW 82.24.030, RCW 82.24.050, WAC 458-20-186).
Transcript
Sal 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.
Sal Cigarettes are taxed by stamp, and only a wholesaler stamps them. A shop buys cigarettes only from a wholesaler, never unstamped, and needs a cigarette retailer license for each location.