SB 673
Increasing tax on vapes and e-cigarettes
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Sign in to take action- Introduced
- Passed Senate
- Passed House of Delegates
- To Governor
- Became Law
Bill overview
This bill proposes to increase the tax on vapes and e-cigarettes in West Virginia. The tax would be based on the nicotine content of the products, aiming to match the rate currently applied to cigarettes. Revenues generated from this new tax would be dedicated to the Public Employees Insurance Agency (PEIA) to help stabilize employee health insurance premiums. The bill includes provisions for determining nicotine content and establishing fallback values for products lacking accurate labeling.
Key provisions
- Imposes a three-cent per milligram excise tax on electronic cigarette products based on nicotine content.
- Directs all revenues from the tax to a special revenue fund for the Public Employees Insurance Agency (PEIA).
- Authorizes PEIA to use these revenues to reduce or stabilize employee premium costs.
- Specifies that revenues cannot replace employer premium contributions.
- Defines key terms related to electronic cigarettes, including ‘electronic cigarette,’ ‘open-system electronic cigarette,’ and ‘closed system electronic cigarette.’
- Requires the Tax Commissioner to have the authority to inspect and examine witnesses related to the tax.
- Sets an effective date of July 1, 2026.
Who is affected
- Vape and e-cigarette consumers
- Electronic cigarette manufacturers and distributors
- The Public Employees Insurance Agency (PEIA)
- West Virginia taxpayers
- The tobacco industry
Notable changes
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