What is the cigarette tax? It is a tax on the sale, use, consumption, handling, possession, or distribution of cigarettes in Washington.

Washington consumers who purchase cigarettes outside Washington State, or from some other source without paying Washington taxes, must pay both the cigarette tax and the use tax directly to the Department of Revenue.

What rate do I pay? The cigarette tax rate for a carton of cigarettes is $30.25.

In addition to the cigarette tax, cigarettes are also subject to sales or use tax.

When is the tax due? When the cigarettes are brought into the state.

How do I pay the tax?

You must complete a Tax Declaration for Cigarettes.

Fill in version (pdf)
Blank version (pdf)

What is the penalty for possessing untaxed cigarettes? In addition to the amount of unpaid cigarette tax and use tax, persons who possess untaxed cigarettes may be assessed a penalty of either $10 per pack or $250 (whichever is greater). For more information regarding other applicable penalties, please refer to Chapter 82.24 RCW.

How does Washington State enforce the cigarette tax?

The Department of Revenue and Liquor Control Board work together to educate consumers of their tax liability and to collect the taxes due.

The Department uses information obtained from cigarette sellers to notify Washington buyers of their tax liability.

The Jenkins Act is a federal law enacted in 1949 that requires sellers of cigarettes to provide information on each sale to states where goods are shipped. Under this act, companies that ship cigarettes to buyers in Washington State must send the Department of Revenue the name, address, and quantity purchased for every cigarette buyer in this state.

What are the funds used for? Cigarette tax collections are used to fund the state general fund and the education legacy trust account.

Candy cigarettes – candy you ate as a kid®

Denver, colorado tobacco stores find discounts for ryo & cigarettes
continued from above
Since you have to be at least 18 to have a credit card, we will leave it up to adults to decide how to use them. The best thing we have seen is people sending them to family and friends to encourage them to stop smoking. One customer purchased several cases and passed out packs to celebrate his one year anniversary of not smoking. The picture to the left shows how candy cigarettes looked in the 1950s.

My favorite candy memory would have to be candy cigarettes. I remember hanging out with my best friend across the street when we were about 8 or 9. We would always want to act cool and be with the older guys on our street who always used to smoke cigarettes. Well there was no way me and my friend were going to start smoking, we both had bad asthma and could never touch the stuff (or ever want too). We would then always walk down the street with as much change we could find under our couches to the candy store and buy boxes of candy cigarettes. We felt so cool. Looking back now, I don’t know why I ever wanted to hang out with people like that, but at the time it felt good to feel like that, and in a weird way, that candy gave us confidence. My grandfather was a heavy smoker too, and later lost his life to lung cancer, but whenever he saw me with those candy cigarettes, he told me and my friend to stick with the candy, not the real stuff. that has always stayed with me. Steven from Pennsylvania

We lived in a small town in the 40’s. Nothing was like a bunch of friends going to spend our nickles and dimes on candy at our little market. We’d all get our favorites and go to the park to eat it. I’d pass around my pack of cigarettes and we’d all sit there pretending to smoke them, till the taste got to us. Then they disappeared, leaving the tell tale white powder on our lips. I can still remember the sweet spicy taste of my first cigarettes. Jennie from California

My brother and I used to stash a box of candy cigarettes in our backpacks along with a favorite stuffed animal and a few pencils. The best time to eat them was on a cold winter day when we could see our breath hanging on the air. I distinctly remember a frigid January morning out by the flagpole in front of my elementary school, passing around candy cigarettes to friends. We would practice holding the thin white candy sticks between two fingers and exhale “smoke.” It’s amazing I never became a real smoker. Maybe I got it all out of my system in third grade after all, actual cigarettes taste terrible by comparison. Jessica from Missouri

My Uncle Bill always kept candy cigarettes on hand in an end table always made a bee line for that drawer as soon as we walked in the door. I recently ordered some from you, along with the bubblegum candy cigarettes and both arrived fresh and very tasty. Just as good as I remember them. Your service was prompt, and the items were well packed to prevent breakage. I will order from you again! Warren from Ohio

Vintage Candy Box