On page 22, line 8, after "(3)" insert "(a) "Alternative nicotine product" means any noncombustible product that contains nicotine from any source, including synthetically derived nicotine or an analog thereto, that is intended for human consumption, whether chewed, absorbed, dissolved, ingested, inhaled, or consumed by any other means.

(4)"

Renumber the remaining subsections consecutively and correct any internal references accordingly.

On page 25, beginning on line 2, after "tobacco" strike all material through "synthetically," on line 3

On page 25, beginning on line 6, after "82.24.010" strike all material through "section" on line 10

On page 25, after line 16, insert the following:

Sec. 302. "RCW 82.26.020 and 2019 c 445 s 404 are each amended to read as follows:

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

(a) For cigars except little cigars, ninety-five percent of the taxable sales price of cigars, not to exceed sixty-five cents per cigar;

(b) For all tobacco products except those covered under separate provisions of this subsection, ninety-five percent of the taxable sales price. The tax imposed on a product under this subsection must be reduced by fifty percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(1), or by twenty-five percent if that same product is issued a modified risk tobacco product order by the secretary of the United States department of health and human services pursuant to Title 21 U.S.C. Sec. 387k(g)(2). The tax reduction applies during the period the modified risk tobacco product order is in effect;

(c) For moist snuff, as established in this subsection (1)(c) and computed on the net weight listed by the manufacturer:

(i) On each single unit consumer-sized can or package whose net weight is one and two-tenths ounces or less, a rate per single unit that is equal to the greater of 2.526 dollars or eighty-three and one-half percent of the cigarette tax under chapter 82.24 RCW multiplied by twenty; or

(ii) On each single unit consumer-sized can or package whose net weight is more than one and two-tenths ounces, a proportionate tax at the rate established in (c)(i) of this subsection (1) on each ounce or fractional part of an ounce; ((and))

(d) For little cigars, an amount per cigar equal to the cigarette tax under chapter 82.24 RCW; and

(ii) $1.85 per single unit consumer-sized container or package of more than 15 discrete consumable units.

(2) Taxes under this section must 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 must be deposited into the state general fund."

Correct any internal references accordingly.

On page 30, line 19, after "604." strike "Section 301 of this act takes" and insert "Sections 301 and 302 of this act take"

Correct the title.