Official Text and Analysis.

Amends the definition of vapor product to include containers of liquid nicotine. (2) Renames the Essential Public Health Services Account the Foundational Public Health Services Account. (3) Adjusts distributions from the Foundational Public Health Services Account. (4) Eliminates the requirement that vapor product tax contracts with Indian tribes require that retailers not sell vapor products to anyone who is under the state legal age for the purchase of vapor products. Instead permits the Governor to seek government-to- government consultations with Indian tribes regarding raising the minimum legal age of sale pursuant to vapor product tax contracts. (5) Updates internal references to reflect recently passed session law. (6) Appropriates $696,000 to the LCB for enforcement purposes. (7) Appropriates $232,000 to the University of Washington for training of public health professionals. (8) Appropriates $240,000 to the Department of Health for tobacco and other substance use prevention programs.

Removes the 37% point-of-sale vapor products tax and replaces it with a two-tiered wholesale tax on vapor products. Taxes accessible containers of liquid nicotine (or solution containing nicotine) that are larger than five milliliters, at 10 cents per milliliter of liquid or solution, and a proportionate tax on any fractional parts of a milliliter. All other vapor products are taxed at a rate of 30 cents per milliliter of liquid nicotine (or solution containing nicotine), and a proportionate tax on any fractional parts of a milliliter.

Reduces vapor tax distributions to the Foundational Public Health Services account from 100% of vapor tax revenues to 50% of vapor tax revenues. Directs 50% of vapor tax revenues to the Washington State Health Insurance Pool to be used to reduce the assessment on members.

Removes the 37% excise tax on vapor products. (2) Levies a tax on vapor products equal to 10 cents per milliliter of solution, plus a proportionate tax on any fractional parts, based on the volume of solution listed by the manufacturer. The tax is levied at the time of distribution in the state.

Decreases the tax on products in an "accessible container" to 9 cents per milliliter of solution; decreases the tax on all other vapor products to 27 cents per milliliter of solution; removes appropriations from the Foundational Public Health Services Account to the Andy Hill Cancer Research Endowment Fund Match Transfer Account; provides that all revenues from the tax on vapor products must be divided evenly between the Foundational Public Health Services Account and the Andy Hill Cancer Research Endowment Fund Match Transfer Account; provides for a reduction in tax for certain products issued a modified risk tobacco order; repeals the expiration date on the Andy Hill Cancer Research Endowment Fund Match Transfer Account; removes the limit on the state contribution to the Andy Hill Cancer Research Endowment Fund Match Transfer Account; makes the Andy Hill Cancer Research Endowment Fund Match Transfer Account an appropriated account, and restores certain definitions and regulatory provisions necessary to implement a tax at wholesale.