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What is the tobacco products tax?
It is a tax on the distributor for the sale, use, consumption, handling or distribution of cigars,
pipe tobacco, chewing tobacco and other forms of tobacco, except cigarettes. Tax is due:
- When the products are brought into Washington for sale in this state.
- When the products are manufactured in Washington for sale in this state.
If the products are within this state and tax has not been imposed, other persons in the chain of possession may be liable for the tax.
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How do I pay the tax?
The tax is reported on the excise tax return.
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What rate do I pay?
The tax rate for tobacco products is 75% of the wholesale price, with a maximum of 50 cents per cigar.
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What are the funds used for?
The funds are used for the general fund, water quality account, health services account, drug enforcement account, and the salmon recovery account.
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