Bill > SB673

This bill establishes a new "Electronic cigarette excise tax act" in West Virginia, imposing a tax of three cents per milligram of nicotine on all electronic cigarette products, with the intent to create a tax equivalent to the $1.20 per pack tax on traditional cigarettes, and this tax will be paid by the first distributor or wholesaler in the state. The bill defines "electronic cigarette" as any device that delivers nicotine through vaporization, distinguishing between "open-system electronic cigarette" (refillable) and "closed system electronic cigarette" (prefilled or disposable), and also defines "nicotine concentration" and "total nicotine content." If nicotine content is not clearly labeled, closed systems are presumed to contain 40 milligrams of nicotine per unit, and open systems are presumed to contain six milligrams per milliliter. Importantly, all net revenues collected from this new tax will be deposited into a special fund for the Public Employees Insurance Agency (PEIA), a program that provides health insurance for public employees, and these funds are specifically designated to reduce employee premium costs or prevent increases, without reducing the employer's contribution, with PEIA required to report annually on how these revenues are used. This new tax and its revenue dedication will take effect on July 1, 2026.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=673&year=2026&sessiontype=RS&btype=bill