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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.


How do I pay the tax?

The tax is reported on the excise tax return.


What rate do I pay?

  • The "Other Tobacco Products" tax rate is 95% of the taxable sales price.
  • For cigars, except little cigars, 95% of the taxable sales price of cigars not to exceed $0.65 per cigar.
  • "Little cigars" are taxed at the same rate per unit as cigarettes - $0.15125 per stick or $3.025 per pack of twenty.
  • Moist snuff is taxed based on the net weight listed by the manufacturer at the rate of $2.526 per single unit of 1.2 ounces or less and at a proportionate rate for larger single units.