The Tobacco Tax Enforcement Program

Tobacco Tax Helpful Links and FAQ's

Tobacco Tax | Licenses | Violations | Quiz | Links and FAQ's | Submit a Question

Tobacco Tax Helpful Links and FAQ's

Q: Under state law, what are my responsibilities as a retailer of cigarettes?

A: RCW 82.24 imposes taxation on all cigarettes sold, used, consumed, handled, possessed, or distributed within the state.

The tax is imposed at the wholesale level and reflected in the price paid by purchasers at licensed retail outlets. As a retailer you are responsible for selling Washington State taxed cigarettes.

Look on the bottom of the cigarette pack to see the Washington state tax stamp. If you are a licensee with a cigarette license (other than Native American reservations), one of these three stamps must be on each package of cigarettes you sell.

Q: What about other tobacco products, like cigars and chewing tobacco, etc.? Who pays the taxes on them?

A: RCW 82.26 imposes taxation on all other tobacco products (OTP).

  • The OTP taxes are paid by the Distributor when he/she brings (or causes to be brought) tobacco into Washington State. That is part of the reason that it is imperative that a person selling tobacco "only" purchases tobacco from persons licensed as Distributors in Washington State.

Q: What programs are funded by my tobacco taxes paid?

A: Each package of 20 cigarettes purchased has a tax stamp valued at $2.025 ($20.25 per carton of 10 packages).

Your tax dollars for cigarettes go to five different places
Health care $1.01
The State General Fund 23 cents
Programs to Stop Youth Violence 10.5 cents
Water Quality 08 cents
Education Programs 60 cents
Total $2.025/pack

Q: Is there some kind of test I have to take, before I can receive a license to sell tobacco products in Washington State?

A: No. Link to Tobacco Retailer license page

Q: I sometimes go to a casino. Can I legally purchase cigarettes on a Native American reservation, and bring them home?

A: Nineteen (19) tribes have signed cigarette tax compacts with the state of Washington, allowing them to collect and retain taxes for essential tribal services.

  • As long as you buy your cigarettes (for your personal use) from one of these tribes, you may do so. These cigarette packages will have a stamp on the bottom of them, approved by the Washington State Department of Revenue (DOR).

You can see which tribes have signed compacts and images of tax Washington State tax stamps look like on the DOR website by clicking here.