Clarifies that the tax on tobacco products applies to electronic cigarettes, electronic devices, vape pens, and other vaping products.

Includes in the definition of "tobacco products" for purposes of chapter 82.26 RCW (tax on tobacco products): A product containing a solution or other consumable substance that contains tobacco or nicotine derived from tobacco that employs a mechanical heating element, battery, or electronic circuit that can be used to produce vapor from the solution or other substance.