Bill > HB5631

This bill aims to amend the Tobacco Products Excise Tax Act by removing discounts previously offered on tax stamps, which were essentially a small reduction in price for wholesalers who purchased stamps to affix to tobacco products, thereby prepaying the tax. It also introduces a new definition for "Electronic smoking device," which encompasses a broad range of devices used to vaporize nicotine, including e-cigarettes and vape pens, but excludes certain FDA-approved products and separately sold batteries. The bill significantly increases the excise tax rates on both cigarettes and other tobacco products, with the tax on cigarettes rising to $2.70 per 20 cigarettes and the tax on other tobacco products increasing to 51% of their wholesale price, both effective July 1, 2026. Furthermore, 10% of the revenue generated from these increased taxes will be specifically allocated to the West Virginia Division of Tobacco Prevention, a state agency focused on reducing tobacco use. Finally, the bill repeals two existing sections of the law: §11-17-4a, which prohibited municipalities and other government subdivisions from imposing tobacco product taxes, and §11-17-4b, which previously addressed the levy of tax on e-cigarette liquid.

Budget and Finance

http://www.wvlegislature.gov/Bill_Status/Bills_history.cfm?input=5631&year=2026&sessiontype=RS&btype=bill