1873-S2 AMH POLL HARA 218

2SHB 1873 - H AMD TO H AMD (H-3119.1/19) 883

By Representative Pollet

ADOPTED 04/26/2019

On page 4, line 36 of the striking amendment, after "(1)" insert "(a)"

On page 4, at the beginning of line 37 of the striking amendment, beginning with "vapor" strike all material through "82.08 RCW" on page 5, line 21 and insert "tax upon the sale, use, consumption, handling, possession, or distribution of all vapor products in this state as follows:

(i) All vapor products other than those taxed under (a)(ii) of this subsection are taxed at a rate equal to thirty cents per milliliter of liquid nicotine or solution containing nicotine, and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.

(ii) Any accessible container of liquid nicotine, or solution containing nicotine, that is greater than five milliliters, is taxed at a rate equal to ten cents per milliliter of liquid or solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.

(b) The tax in this section must be imposed based on the volume of the solution as listed by the manufacturer.

(2)(a) The tax under this section must be collected at the time the distributor: (i) Brings, or causes to be brought, into this state from without the state vapor products for sale; (ii) makes, manufacturers, fabricates, or stores vapor products in this state for sale in this state; (iii) ships or transports vapor products to retailers or consumers in this state; or (iv) handles for sale any vapor products that are within this state but upon which tax has not been imposed.

(b) The tax imposed under this section must also be collected by the department from the consumer of vapor products where the tax imposed under this section was not paid by the distributor on such vapor products"

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