Signed by Governor Chris Gregoire

Vote Smart's Synopsis:

Vote to pass a bill that amends the definition of cigarette to include roll-your-own cigarettes and requires retailers to pay taxes on the components of roll-your-own cigarettes, effective July 1, 2012.

Highlights:

• Specifies that the definition of “cigarette” includes a “roll-your-own cigarette” (Sec. 1).

• Defines “roll-your-own cigarettes” as cigarettes produced by a commercial cigarette-making machine (Sec. 1).

• Defines “commercial cigarette-making machine” as a machine operated in a retail establishment that is capable of being loaded with the components of roll-your-own cigarettes including, but not limited to, loose tobacco, cigarette paper, and filters (Sec. 1).

• Requires retailers to affix a tax stamp to each box of roll-your-own cigarettes provided to consumers (Sec. 2).

• Authorizes retailers to charge an additional 5 cents per cigarette to offset the cost of the tax (Sec. 10).

• Specifies that each cigarette tube or cigarette paper provided to the consumer is considered a cigarette for the purpose of imposing and collecting taxes (Sec. 2).

• Prohibits retailers from providing consumers with access to commercial cigarette-making machines without providing a box with a properly affixed tax stamp (Sec. 4).

• Establishes a penalty of $10 per 20 roll-your-own cigarettes, in addition to unpaid taxes, for any violation of this bill (Sec. 7).

Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that amends the definition of cigarette to include roll-your-own cigarettes and requires retailers to pay taxes on the components of roll-your-own cigarettes, effective July 1, 2012.

Highlights:

• Specifies that the definition of “cigarette” includes a “roll-your-own cigarette” (Sec. 1).

• Defines “roll-your-own cigarettes” as cigarettes produced by a commercial cigarette-making machine (Sec. 1).

• Defines “commercial cigarette-making machine” as a machine operated in a retail establishment that is capable of being loaded with the components of roll-your-own cigarettes including, but not limited to, loose tobacco, cigarette paper, and filters (Sec. 1).

• Requires retailers to affix a tax stamp to each box of roll-your-own cigarettes provided to consumers (Sec. 2).

• Authorizes retailers to charge an additional 5 cents per cigarette to offset the cost of the tax (Sec. 10).

• Specifies that each cigarette tube or cigarette paper provided to the consumer is considered a cigarette for the purpose of imposing and collecting taxes (Sec. 2).

• Prohibits retailers from providing consumers with access to commercial cigarette-making machines without providing a box with a properly affixed tax stamp (Sec. 4).

• Establishes a penalty of $10 per 20 roll-your-own cigarettes, in addition to unpaid taxes, for any violation of this bill (Sec. 7).

Full Bill Text