At the counter a vape and tobacco shop still has retail sales tax, retailing B and O and litter tax; Dana says a shop owner needs a bookkeeper who keeps up, and that is a service they will pay for (WAC 458-20-185(1), WAC 458-20-186(1), RCW 82.19.020(3)).

Sal And the counter still works like any store: retail sales tax, retailing B and O, and litter tax on tobacco products.
Dana New law, real penalties, and records that have to hold up. A shop owner needs a bookkeeper who keeps up, and that is a service they will pay for.