Sales tax now applies to some services

Starting October 1: Some business services are now subject to retail sales tax, as required by state law, ESSB 5814. When you buy these services, vendors should add sales tax to your bill. If you sell these services, you should begin collecting retail sales tax. Learn more about Services newly subject to retail sales tax.

  1. Home
  2. Forms & Publications
  3. Publications By Subject
  4. Tax Topics
  5. Cigarettes - Are Untaxed Cigarettes Tax-free?

Cigarettes - Are untaxed cigarettes tax-free?

No. As a Washington resident, you owe cigarette tax if you purchase, possess, or distribute untaxed cigarettes in this state.

Cigarette tax is due when you bring untaxed cigarettes into Washington state regardless of the purpose (resale or personal use) or how they were purchased (Internet, mail order, or telephone). If you are the consumer of the cigarettes, you also owe use tax.

Please see our Cigarette tax page for more information about the tax and how to report it.