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  4. Tobacco Products Tax

Tobacco products tax

Find out the status of a business's tobacco license

What is the tobacco products tax?

The tobacco products tax is a tax on the sale, 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 also include all nicotine products, whether the nicotine comes from tobacco or is synthetically made. 

Who pays the tobacco products tax? 

The tax is paid by the distributor when one of the following occurs: 

  • The products are brought into Washington for sale in this state. 
  • The products are manufactured, handled, or stored in Washington for sale in this state. 

If the products are in Washington and tax has not been imposed, other persons in the chain of possession may be liable for the tax. 

What rate do I pay?

Product Rate
Cigars (less than $.69) 95%
Cigars ($0.69 or more) $0.65 each
Little cigars per stick $0.15125
Little cigars per pack of 20 $3.025
Moist snuff (1.2 ounces or less) $2.526 per single unit
Moist snuff (more than 1.2 ounces) $2.105 per ounce
All other tobacco products 95%

Note: Certain modified risk tobacco products may qualify for a 25% or 50% reduction. If you think you are selling a qualifying product, please contact us.

How do I pay the tax? 

You will report the tax on your combined excise tax return. 

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) (PDF) 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. 

Notice regarding legal proceedings

The Washington Department of Revenue (DOR) is currently involved in ongoing legal proceedings regarding Engrossed Substitute Senate Bill 5814 (PDF), which amended the definition of “tobacco products” in RCW 82.26.010. (See Nicotine products are now subject to the tobacco products tax Special Notice.) 

Plaintiffs in the legal proceedings argue that DOR’s interpretation would violate the Washington Constitution. However, under Washington law, statutes are presumed to be constitutional. DOR, as an administrative body, does not have the authority to decide whether a law is constitutional; only the courts have that power. As such, DOR must enforce the amended law as stated in its current guidance. Retailers and distributors of vapor, nicotine, and tobacco products should continue to report, collect, and submit taxes based on that DOR guidance.