Constitutional or Federal prohibition on vapor products

From the 2024 DOR Tax Exemption Study

82.25.025 - Constitutional or Federal prohibition on vapor products Description Vapor products tax does not apply to any vapor products which, under the U.S. Constitution and laws, may not be made the subject of taxation by the state of Washington. The vapor products tax is based on the volume of the solution, as listed by the manufacturer. The tax rates are as follows: - Any accessible container of solution, regardless of nicotine content, that is greater than five milliliters (mL) is taxed at 9 cents per mL. - All other vapor products are taxed at 27 cents per mL. "Vapor product" is any non-combustible product containing a solution or other consumable substance, regardless of whether it contains nicotine, which employs a mechanical heating element, battery, or electronic circuit regardless of shape or size that can be used to produce vapor from the solution or other substance, including an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. The term also includes any cartridge or other container of liquid nicotine, solution, or other consumable substance, regardless of whether it contains nicotine, that is intended to be us