SENATE
HOUSE
JOINT
BILL STATUS
STATE LAW
REPORTS
EDUCATIONAL
CONTACT
home
home
Introduced Version House Concurrent Resolution 139 History

   |  Email
Key: Green = existing Code. Red = new code to be enacted

HOUSE CONCURRENT RESOLUTION 139

(By Delegate Sobonya, Cowles, Criss, Frich, Sypolt, Householder, McGeehan, Moore, Phillips, and Storch)

[Introduced April 8, 2017]

 

Requesting the Joint Committee on Government and Finance study the tax on sales of tobacco products other than cigarettes and the excise tax on e-cigarette liquid.

Whereas, West Virginia Code §11-17-3(b) levies a tax on tobacco products other than cigarettes as an excise tax and imposes this tax “at a rate equal to seven percent of the wholesale price on each article or item of tobacco products other than cigarettes sold by the wholesaler or subjobber dealers, whether or not sold at wholesale, or if not sold, then at the same rate upon the use by the wholesaler or dealer;” and

Whereas, Electronic cigarette retailers offer a product that is not a tobacco cigarette or traditional tobacco product and should therefore be recognized as a different type of retail product with a tax treatment that is consistent with taxation of other retail products; and

Whereas, Electronic cigarette retailers seek the study of the tax on the sales of e-cigarettes, tax rates and appropriate definitions to properly identify this product in contrast to tobacco cigarettes and tobacco products other than cigarettes and study of a fair, proper and modern method for the imposition of these taxes; and

Whereas, The industry seeks stability in the West Virginia retail market where an uncompetitive environment has been created from the current tax structure and, as a result of which, several electronic cigarette retailers have ceased operation in West Virginia after the enactment of the current tax structure in 2016; therefore, be it

Resolved by the Legislature of West Virginia:

That the Joint Committee on Government and Finance is requested to study the tax treatment of wholesale and retail sales of e-cigarettes and e-cigarette liquid as distinguished from “tobacco products other than cigarettes” with consideration of the rates, point of imposition and fairness of the tax; and, be it

Further Resolved, That the Joint Committee on Government and Finance report to the regular session of the Legislature, 2018, on its findings, conclusions and recommendations, together with drafts of any legislation necessary to effectuate its recommendations; and, be it

Further Resolved, That the expenses necessary to conduct this study, to prepare a report and to draft necessary legislation be paid from legislative appropriations to the Joint Committee on Government and Finance.

This Web site is maintained by the West Virginia Legislature's Office of Reference & Information.  |  Terms of Use  |   Email WebmasterWebmaster   |   © 2024 West Virginia Legislature **


X

Print On Demand

Name:
Email:
Phone:

Print