SB 903
Relating to Tobacco Products Excise Tax Act
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill amends West Virginia’s Tobacco Products Excise Tax Act to increase taxes on cigarettes and other tobacco products. It establishes a definition for "electronic smoking devices" (e-cigarettes) and repeals existing discounts on tax stamps. Furthermore, the bill directs that 10% of the revenue generated from these increased taxes be dedicated to the West Virginia Division of Tobacco Prevention. It also repeals specific sections related to taxes on e-cigarettes and previous discount provisions.
Key provisions
- Increases excise tax rates on cigarettes and other tobacco products.
- Defines "electronic smoking device" (e-cigarettes) for tax purposes.
- Repeals discounts on tax stamps.
- Directs 10% of tobacco tax revenue to the West Virginia Division of Tobacco Prevention.
- Repeals sections related to taxes on e-cigarettes.
- Updates definitions of key terms, including ‘Commissioner’ and ‘Consumer’.
Who is affected
- Tobacco product manufacturers
- Retailers of tobacco products
- Consumers of tobacco products
- The West Virginia Division of Tobacco Prevention
- The State Tax Commissioner
Notable changes
- Eliminates discounts on tax stamps, removing a previous incentive for retailers.
- Creates a specific definition for ‘electronic smoking devices,’ clarifying their tax status.
- Increases tobacco tax revenue through higher tax rates.
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