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Key Takeaways Effective date: January 1, 2026 Tax scope: All products containing nicotine or tobacco Newly taxed products: Synthetic nicotine pouches, disposable e-cigarette products, nicotine-containing e-liquids Tax base change: From volume-based to value-based taxation Nicotine-containing e-cigarette products will be subject to the litter tax 2Firsts, December 29, 2025 According to a notice released by the Washington State Department of Revenue, effective January 1, 2026, any product containing nicotine will be subject to the Tobacco Products Tax, regardless of whether the nicotine is derived from tobacco or synthetically produced

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