WA SB6280

Exempts FDA-approved smoking cessation drugs, devices, and combination products from Washington's tobacco products tax by excluding them from the definition of "tobacco products" in RCW 82.26.010

Removes language that previously limited the FDA approval exemption to products approved "as of December 31, 2024," allowing future FDA-approved cessation products to also qualify for the tax exemption

Narrows the definition of "tobacco products" to only include products containing tobacco, removing the previous inclusion of products containing "nicotine, whether derived from tobacco or created synthetically"

Adds a formal definition for "nicotine pouch" as a smokeless preportioned pouch containing nicotine but not tobacco, placed between the user's lip and gum

Applies both retroactively and prospectively to taxes levied for collection in 2026 and thereafter