(1) There is levied and there shall be collected a tax upon the sale, handling, or distribution of all tobacco products in this state at the following rate:

     (a) Seventy-five percent of the taxable sales price of cigars, not to exceed fifty cents per cigar; or

     (b) Seventy-five percent of the taxable sales price of all tobacco products that are not cigars.

     (2) Taxes under this section shall be imposed at the time the distributor (a) brings, or causes to be brought, into this state from without the state tobacco products for sale, (b) makes, manufactures, fabricates, or stores tobacco products in this state for sale in this state, (c) ships or transports tobacco products to retailers in this state, to be sold by those retailers, or (d) handles for sale any tobacco products that are within this state but upon which tax has not been imposed.

     (3) The moneys collected under this section shall be deposited as follows:

     (a) Thirty-seven percent in the general fund;

     (b) Fifty percent in the health services account created under RCW 43.72.900; and

     (c) Thirteen percent in the water quality account under RCW 70.146.030 for the period beginning July 1, 2005, through June 30, 2021, and in the general fund for the period beginning July 1, 2021.

[2005 c 180 § 3; 2002 c 325 § 2; 1993 c 492 § 309; 1983 2nd ex.s. c 3 § 16; 1982 1st ex.s. c 35 § 9; 1975 1st ex.s. c 278 § 71; 1971 ex.s. c 299 § 77; 1965 ex.s. c 173 § 25; 1961 c 15 §82.26.020 . Prior: 1959 ex.s. c 5 § 12.]

NOTES:

     Effective date -- 2005 c 180: See note following RCW 82.26.105.

     Effective date -- 2002 c 325: See note following RCW 82.26.010.

     Finding -- Intent -- 1993 c 492: See notes following RCW 43.20.050.

     Short title -- Severability -- Savings -- Captions not law -- Reservation of legislative power -- Effective dates -- 1993 c 492: See RCW 43.72.910 through 43.72.915.

     Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.

     Severability -- Effective dates -- 1982 1st ex.s. c 35: See notes following RCW 82.08.020.

     Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.

     Effective dates -- Severability -- 1971 ex.s. c 299: See notes following RCW 82.04.050.