Senate Bill 6116 amends existing law (RCW 82.26.010) and creates new sections. It mainly revises and expands statutory definitions related to the tobacco-products tax chapter, adds a multi-part definition of "taxable sales price," and clarifies terms such as affiliated and unaffiliated distributors and retailers, manufacturer and manufacturer's representative, place of business, retail outlet, person (including certain tax-immune entities), and a broad definition of "tobacco products" that expressly excludes cigarettes, vapor products, and FDA-approved drug/device products as of specified dates. The bill also states that RCW 82.32.805 and 82.32.808 do not apply to this act, gives the Department of Revenue explicit rulemaking authority to determine "taxable sales price," and amends cross-references to other statutes. The act is made retroactive to January 1, 2026, and includes an emergency clause declaring it necessary for immediate preservation of public peace, health, or safety so it takes effect immediately upon enactment. The changes are therefore both definitional and procedural (rulemaking authority and temporal application), not the creation of a new criminal offense or penalty change in the text provided. The bill title says it relates to restoring funding for cancer research and public health services, but the extracted text does not include any provisions or mechanisms that specify how funding for cancer research or public health services would be restored or adjusted. References are made to other statutes and the federal Food, Drug, and Cosmetic Act, but the chunk lacks the funding or budgetary details and any implementation or enforcement provisions beyond the definitions and rulemaking authority.

If enacted as shown in these excerpts, the immediate practical effect is to change who and what counts for the state’s tobacco tax rules and to give the Department of Revenue authority to write rules about how the “taxable sales price” is calculated. That will directly affect manufacturers, distributors, retailers, and other sellers of tobacco and nicotine products (now explicitly including many products with synthetic nicotine but still excluding cigarettes, vapor products, and FDA‑approved drug/device products as of the dates listed). Because the act is retroactive to January 1, 2026, and takes effect immediately, businesses face the risk of retroactive tax assessments and will likely need to revise pricing, accounting, and compliance practices; the Department of Revenue’s forthcoming rules will shape the specific costs and compliance steps but no deadline for those rules is provided here. The bill text also references and exempts certain statutes (RCW 82.32.805 and 82.32.808) and specifically addresses transactions involving entities normally immune from state taxation (federally recognized tribes and federal instrumentalities), which creates uncertainty about how those sales will be taxed under the new definitions. Although the bill’s title says it restores funding for cancer research and public health, this excerpt contains no concrete mechanism or allocation for that funding, so the likely fiscal impact and where any new revenue would go remain unclear until further provisions or guidance are provided.