Cigarette tax

What is the cigarette tax? It is a tax on the sale, use, consumption, handling, possession, or distribution of cigarettes in Washington.

Washington consumers who purchase cigarettes outside Washington State, or from some other source without paying Washington taxes, must pay both the cigarette tax and the use tax directly to the Department of Revenue.

What rate do I pay? The cigarette tax rate for a carton of cigarettes is $30.25.

In addition to the cigarette tax, cigarettes are also subject to sales or use tax.

When is the tax due? When the cigarettes are brought into the state.

How do I pay the tax?

You must complete a Tax Declaration for Cigarettes.

Fill in version (pdf)
Blank version (pdf)

What is the penalty for possessing untaxed cigarettes? In addition to the amount of unpaid cigarette tax and use tax, persons who possess untaxed cigarettes may be assessed a penalty of either $10 per pack or $250 (whichever is greater). For more information regarding other applicable penalties, please refer to Chapter 82.24 RCW.

How does Washington State enforce the cigarette tax?

The Department of Revenue and Liquor Control Board work together to educate consumers of their tax liability and to collect the taxes due.

The Department uses information obtained from cigarette sellers to notify Washington buyers of their tax liability.

The Jenkins Act is a federal law enacted in 1949 that requires sellers of cigarettes to provide information on each sale to states where goods are shipped. Under this act, companies that ship cigarettes to buyers in Washington State must send the Department of Revenue the name, address, and quantity purchased for every cigarette buyer in this state.

What are the funds used for? Cigarette tax collections are used to fund the state general fund and the education legacy trust account.

Cigarettes & red vines — the definitive paul thomas anderson resource

This morning I spoke to an industry friend who’s seen Vice and who thinks it’s brilliant and mesmerizing in an atmospheric, non linear sort of way. He says that Paul Thomas Anderson, currently doing the sound mix, doesn’t really want to subject Vice to Cannes and would rather take his time and tinker around over the summer and then unveil it in Telluride/Venice/Toronto. This follows what a friend told me a week or two ago, which is that Cannes topper Thierry Fremaux «has been courting and wooing PTA like mad to get Inherent Vice to Cannes, and that PTA has been telling him since January that it would be very tight for him to get post production done in time and that he wouldn’t show it to Thierry until then. Perhaps PTA would privately like to go to Cannes, but I’m also told that Warner Bros. is against the idea, considering it too early given its December release date. If PTA insists and finishes the film to his satisfaction over the next couple of weeks, he could probably prevail over WB, but the latest I hear is that everything is still very much up in the air.» Of course, a healthy grain of salt should be taken with this information, given that the sources are all anonymous and that the situation appears to very much still be fluid. In any event, we will know one way or another in only a few days’ time.

The much less nerve racking take away from this development is that the film (to the few eyes that have seen it) is apparently as astonishing as we all want it to be. The Film Stage provided some other anonymous impressions of the movie from one lucky insider today
Mix together The Big Lebowski and Robert Altman’s The Long Goodbye and turn it into a two and a half hour PT Anderson epic and you’re getting close to the awesome experience of Inherent Vice. Even Joaquin Phoenix’s performance has echoes of ’70s Elliott Gould with a touch of The Dude. But don’t get me wrong, the film is its own animal. A drug fueled detective story filled with great psychedelic music and beautiful, grainy cinematography. It’s both hilarious and confounding at times. But Anderson does an incredible job of making the incredibly complex plot both comprehensible and entertaining. Even though he’s apparently said he’s still tinkering, it felt like a finished film and will definitely go down as one of my favorites of his. 242 days.

Find more information about the film on our Inherent Vice page.
Stay tuned to Twitter and Facebook for the latest news and updates.