Washington imposes a cigarette tax on the sale, use, consumption, possession, or distribution of cigarettes. The cigarette tax rate for a carton of cigarettes is $30.25. Cigarette wholesalers and distributors in Washington typically pay the tax by purchasing cigarette tax stamps. The stamps are then placed on all cigarette packages. If you purchase cigarettes that do not have the Washington State tax stamps affixed, you are liable for the tax. You can pay the cigarette tax by completing the Tax Declaration for Cigarettes and Merchandise form.
The federal cigarette excise tax is separate from the state's tax and is collected by the Federal government at the manufacturing level.