This bill amends RCW 82.26.010 to replace or provide a complete set of definitions for chapter 82.26 RCW and creates a new section. The amended definitions explicitly exclude "vapor products" (as defined in RCW 70.345.010), cigarettes (per RCW 82.24.010), and drug/device/combination products that were approved for sale by the U.S. Food and Drug Administration as of December 31, 2024 from the definition of "tobacco products." The bill also adds many specific statutory definitions (for example, actual price, distributor, retailer, taxable sales price, person, and others) and includes a new section stating that RCW 82.32.805 and 82.32.808 do not apply to this act. Legally, this is a definitional and statutory amendment to the state's tobacco products tax chapter aimed at changing which products are classified as "tobacco products." That type of change functions as a tax classification or exemption change (a definitional/legal change to who or what is subject to the chapter) and creates a new section exempting this act from two specified RCW provisions. The amendment affects the Department of Revenue, the Liquor and Cannabis Board, manufacturers, distributors, retailers, taxpayers involved with tobacco products, and references federally recognized tribes and FDA approvals. The provided text does not include explicit tax-rate changes, the operative tax-exemption language beyond the definition changes, an effective date, or implementation rules, and it relies on definitions in other statutes and the federal Food, Drug, and Cosmetic Act whose contents are not included here. Because those elements are not in the extracted facts, the full scope and timing of any tax exemption or administrative procedures cannot be determined from the material provided.

If enacted as shown, the bill removes vapor products (as defined in RCW 70.345.010) from the legal definition of "tobacco products" in chapter 82.26 RCW, which means sellers and distributors of vapor products would likely no longer be treated as liable for the tobacco products tax under that chapter. That change would probably lower tax costs for manufacturers, distributors, and retailers of vapor products and reduce the tobacco-products tax receipts the state currently collects, while the Department of Revenue and the Liquor and Cannabis Board would need to change how they administer and enforce the tax. Key affected parties are businesses that make, import, distribute, or sell vapor products and the state agencies that collect the tax; FDA-approved drug/device/combination products as of December 31, 2024 are also explicitly excluded. Important details are missing from the extracted text—there is no shown tax-rate change, no effective date, and the exact meaning depends on definitions in other statutes and the federal FD&C Act—so the timing, administrative steps, and the size of any revenue or cost changes are uncertain.