Senate Bill 6280 (S-4036.1) modifies existing law by amending RCW 82.26.010, creating two new sections that (1) state RCW 82.32.805 and RCW 82.32.808 do not apply to this act and (2) make the act apply retroactively and prospectively to taxes levied for collection in 2026 and thereafter. This is a tax law change and a procedural change (retroactive application); the extracted text does not show any changes to criminal penalties. The bill updates and expands many defined terms in the chapter, including a revised definition of "tobacco products" that specifically adds "nicotine pouches" and other tobacco-containing products intended for oral or nasal use while excluding cigarettes, vapor products, and FDA-approved drug or device products. It adds or clarifies definitions for terms such as actual price, affiliated/unaffiliated parties, distributor, manufacturer, retailer, retail outlet, nicotine pouch, moist snuff, little cigar, and the taxable sales price. The taxable sales price is set out as a multi-part rule with six subcases and authorizes the Department of Revenue to adopt rules to determine taxable sales price. Agencies and groups named as affected include the Department of Revenue and the Liquor and Cannabis Board, and the bill references manufacturers, distributors, retailers, consumers, federally recognized tribes and enrolled tribal members, and federal entities. Important context is missing from the extracted text: the full texts of RCW 82.32.805 and 82.32.808 are not provided so the practical effect of excluding them is unclear, and although the bill title mentions "taxation of smoking cessation products," the extract does not define those products or state how they are taxed.

If enacted, the bill broadens which products are treated as "tobacco products" under Washington tax law—explicitly adding nicotine pouches and any other tobacco-containing product intended for oral or nasal use—while still excluding cigarettes, vapor products, and FDA-approved drugs/devices. It also sets a detailed, multi-part method for calculating the taxable sales price that depends on whether sellers are affiliated, gives the Department of Revenue authority to write rules on that calculation, and says the changes apply to taxes collected in 2026 and after; two existing statutory sections are declared not to apply to this act, but the practical effect of that carve-out is unclear from the available text. The groups most affected are manufacturers, distributors, retailers, and ultimately consumers of the newly covered products: businesses can expect new or different tax liabilities and compliance duties, potential changes to pricing or supply arrangements if affiliation affects tax treatment, and the Department of Revenue and Liquor and Cannabis Board will need to administer and issue rules. There is uncertainty about how excluding RCW 82.32.805 and 82.32.808 will change outcomes and about whether "smoking cessation products" are treated differently, because those specific details are not provided in the extracted text.