2026 Regular Session
SB 639
Levying user fee on cigarettes to support EMS
In Committee
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- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes to levy a $1 user fee on each pack of cigarettes sold in West Virginia. The revenue generated from this fee would be dedicated solely to supporting Emergency Medical Services (EMS) agencies across the state. A special revenue fund, the Emergency Medical Service Agency Fund, would be established to receive and manage these funds, ensuring they are used exclusively for EMS-related expenses.
Key provisions
- A $1 user fee will be imposed on each pack of 20 cigarettes sold in West Virginia.
- The user fee is contingent on the county having continuously provided emergency medical services in the past 12 months.
- Revenue from the user fee will be deposited into a new special revenue fund called the Emergency Medical Service Agency Fund.
- The Emergency Medical Service Agency Fund can only be used to fund emergency medical services.
- The user fee is effective July 1, 2025.
- The bill defines key terms related to tobacco products and taxation.
- The bill establishes a process for determining the wholesale price of cigarettes for tax purposes.
- The bill specifies that vending machine operators purchasing tax-not-paid cigarettes are treated as wholesalers.
Who is affected
- Cigarette manufacturers and retailers
- Consumers of cigarettes in West Virginia
- Emergency Medical Services agencies in West Virginia
- The State Treasury
- Vending machine operators
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