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Introduced Version Senate Bill 678 History

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

WEST virginia Legislature

2017 regular session

Introduced

Senate Bill 678

By Senators Miller

[Introduced March 20, 2017; Referred
to the Committee on Finance]

A BILL to repeal §11-17-4b of the Code of West Virginia, 1931, as amended; and to amend said code by adding thereto a new section, designated §11-15-3d, relating to tax on sales of e-cigarette liquid.

Be it enacted by the Legislature of West Virginia:


That §11-17-4b of the Code of West Virginia, 1931, as amended, be repealed; and that said code be amended by adding thereto a new section, designated §11-15-3d, to read as follows:

ARTICLE 15. CONSUMERS SALES AND SERVICE TAX.


§11-15-3d. Tax on sales of e-cigarette liquid; rate; definitions.

(a) The general consumer sales and service tax imposed by this section on sales of e-cigarette liquid shall be at the rate of 11¢ on the dollar of sales or services.

(b) (1) “E-cigarette” means an electrical or electronic device that is composed of a heating element, battery or electrical or electronic circuit, or a combination of heating element, battery and electrical or electronic circuit, which works in combination with e-liquid, and without the use or presence of tobacco, to produce an inhalable product of smoke, vapor, fog, mist, gas or aerosol suspension of nicotine or another substance. The term e-cigarette includes, but is not limited to, any so designed, or similarly designed, product that is manufactured, distributed, marketed or sold as an e-cigarette, e-cigar, e-pipe or under any other name or descriptor.

(2) “E-cigarette liquid” means any of the liquids or liquid mixtures which do not contain tobacco and are used in e-cigarettes and is also known as e-juice, e-fluid, e-liquid or e-liquid product. E-cigarette liquid includes e-cigarette liquid mixing kits and e-cigarette liquid mixing kit components. When used in, or with, an e-cigarette, e-cigarette liquid is vaporized or otherwise converted into an inhalable product. E-cigarette liquid may or may not include, without limitation, propylene glycol, vegetable glycerin, nicotine from any source or flavorings.

 NOTE: The purpose of this bill is to replace the excise tax on e-liquids with a consumer sales tax on e-liquids in a fiscally neutral manner.

Strike-throughs indicate language that would be stricken from a heading or the present law and underscoring indicates new language that would be added.

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