HB 4482
Updating the state tax rates relating to e-cigarettes, e-cigarette liquids, vapor products, vaping systems, and components or accessories for such devices, increasing penalties for violations
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Sign in to take action- Introduced
- Passed House of Delegates
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill updates West Virginia’s tax rates on e-cigarettes, e-cigarette liquids, vapor products, and vaping systems. It increases the excise tax on these products to 50% of the sale price, with specific rates for cartridges and liquid. The bill also increases penalties for violations of these tax laws, including requiring wholesalers to post a surety bond and establishing a fee for distributor licenses. It aims to ensure consistent tax revenue from these products and to deter non-compliance.
Key provisions
- Increases the excise tax on e-cigarettes and e-cigarette liquids to 50% of the sale price.
- Establishes specific tax rates for closed vapor cartridges (50%) and open vaping system liquid (50%).
- Requires wholesalers to obtain and maintain a surety bond.
- Mandates registration of wholesale e-cigarette liquid dealers.
- Increases penalties for violations of tax laws, including fines and potential criminal sanctions.
- Requires detailed record-keeping and reporting by sellers of e-cigarettes and e-cigarette liquids.
- Establishes a fee for distributor license applications and renewals.
- Defines key terms related to e-cigarette products for tax purposes.
Who is affected
- E-cigarette retailers
- Wholesale distributors of e-cigarettes and e-cigarette liquids
- Consumers of e-cigarettes and e-cigarette liquids
- The West Virginia Tax Commissioner
- Tobacco product wholesalers
Notable changes
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