Changes to reusable bag fees

Intended audience: Retailers who provide carryout plastic or paper bags to their customers.

Starting Jan. 1, 2026, Engrossed Substitute House Bill (ESHB) 1293 makes the following changes to the reusable bag fees administered by the Department of Ecology.

Thicker plastic bag requirement delayed until 2028

The requirement for reusable plastic bags to be 4 mils thick is delayed from Jan. 1, 2026, to Jan. 1, 2028.

Until 2028, the current minimum of 2.25 mils remains in place.

New 4-cent penalty on certain plastic reusable bags

From Jan. 1, 2026, through Dec. 31, 2027, retailers selling reusable plastic carryout bags made 4 mils thick or more must collect both:

• The existing 12-cent pass-through charge.
• A new 4-cent state penalty.

The 4-cent penalty must be deposited into the state’s waste reduction, recycling, and litter control account (RCW 70A.200.140).

Paper bag fee unchanged

The fee for compliant paper carryout bags remains at 8 cents.

Is the new 4-cent penalty subject to business and occupation (B&O) tax or sales tax?

No. The four-cent penalty is not considered a sale and is excluded from the amounts reported on the retailer’s excise tax return.