USA: Starting From January 2026, Washington State Will Incorporate Synthetic Nicotine Into Its Tax System And Implement A Uniform Tax Rate.

According to the Olympia, Wash. news on December 28th: Starting from January 1st, 2026, nicotine products in Washington State will be subject to a tobacco product tax at 95% of their selling price.
This change affects all nicotine products, whether they are derived from tobacco or synthetic, placing them under the same tax framework as traditional tobacco products.
Previously, some nicotine products, such as e-cigarettes and synthetic nicotine pouches, were taxed differently under the e-cigarette product tax.
The new rule now covers previously untaxed goods such as synthetic nicotine pouches and disposable e-cigarette products.
Retailers and distributors must report the value of their existing nicotine product inventory in their first declaration after January 1st, 2026. A new line will be added to the declaration form: "Existing inventory of nicotine products as of January 1st, 2026".
The tobacco product tax is calculated based on the taxable sales price of nicotine products. For products purchased from non-affiliated sellers, the taxable amount will be determined based on the purchase price; if purchased from affiliated sellers, it will be determined based on the actual sales price.
In addition, nicotine-containing e-cigarette products will also start to be subject to waste tax. These products were previously tax-exempt. The electronic cigarette product taxes already paid for these products will not be refunded.
Businesses selling tobacco products must obtain a tobacco sales license for each sales location.