Concerning the taxation of nicotine products.

HB 2033 defines key terms for taxing nicotine products in Washington State, including "tobacco products" (which excludes cigarettes) and "taxable sales price" for calculating tax liability. It establishes rules for determining taxable prices when businesses are affiliated or selling to unaffiliated entities, and clarifies that the tax applies to products containing nicotine intended for human consumption. The bill does not specify tax rates or new fees but creates the foundational definitions needed for future tax implementation. This summary is based solely on the definitional provisions in the bill text, with no tax rate details provided in the excerpt.