HB 2762
Tobacco Products Excise Tax Act
Take action
Record your position on this measure.
Sign in to record your position, submit testimony, or contact your legislator.
Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill, the Tobacco Products Excise Tax Act, proposes to apply an excise tax to e-cigarettes and other heated nicotine products in West Virginia. It aligns these products with the existing tobacco excise tax structure, mirroring the rates for cigarettes. The bill establishes definitions for key terms like ‘e-cigarette liquid’ and ‘heated tobacco product,’ outlines tax rates, and details reporting and payment requirements for sellers. It also grants the Tax Commissioner enforcement powers and the ability to inspect businesses.
Key provisions
- Establishes a 60-cent excise tax on heated tobacco products, mirroring the cigarette rate.
- Imposes a 7.5-cent per milliliter excise tax on e-cigarette liquid.
- Requires wholesalers to register with the Tax Commissioner and maintain a surety bond.
- Mandates detailed reporting and invoicing for e-cigarette liquid sales.
- Defines key terms such as ‘e-cigarette,’ ‘e-cigarette liquid,’ and ‘heated tobacco product.’
- Authorizes the Tax Commissioner to inspect businesses and enforce the tax.
- Aligns enforcement powers with existing tobacco tax enforcement.
- Specifies that sales of e-cigarette liquid are considered retail sales.
Who is affected
- Tobacco product manufacturers
- Wholesalers and retailers of tobacco products
- Consumers of tobacco products
- The State Tax Commissioner
- The General Revenue Fund of West Virginia
Notable changes
Arguments in favor
Reasons to support this legislation.
No arguments in favor have been submitted.
Submit yoursArguments opposed
Reasons to oppose this legislation.
No arguments opposed have been submitted.
Submit yours