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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.
Tobacco products tax
Find out the status of a business' tobacco license
It is a tax on the distributor for the sale, use, consumption, handling, or distribution of tobacco products. Tobacco products include cigars, pipe tobacco, chewing tobacco, and other products regardless of form that contain tobacco. Tobacco products do not include cigarettes.
Note: Effective Jan. 1, 2026, tobacco products will also include all nicotine products, whether the nicotine comes from tobacco or is synthetically made.
When is the tobacco products tax due?
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. The rate of tax is 95% of the selling price.
Electronic Nicotine Delivery Systems (ENDS)
Under the Preventing Online Sales of E-Cigarettes to Children Act, sellers of nicotine products, including related components, liquids, parts, and accessories, must:
- Register with the tobacco tax administrator of any state where shipments are made or advertisements or offers are disseminated.
- Collect all applicable local taxes.
- Maintain records for five years of any delivery interruptions or incomplete deliveries due to failure to confirm identity.
- Share all monthly shipments made to each state’s tax administrator, following that state's reporting rules.
You must report ENDS sales on the Schedule C4 (ENDS) form. The report is due no later than the 15th day of each month for the previous month’s shipments.
The following sales need to be reported:
- Interstate shipments into Washington.
- In-State Distributor’s report of interstate and/or in-state exempt sales.
You may send your report to the department through one of the following methods:
- File electronically through My DOR.
- Send your report via email to DORCigarettes@dor.wa.gov.
- My DOR message: Click the Send a secure message link.
- For the account, you may select either: No Account or Excise Tax.
- Go to “Send a Secure Message to DOR” for further instructions.