WEST virginia legislature

2020 regular session

Introduced

House Bill 4764

By Delegates Canestraro and Pyles

[Introduced February 10, 2020; Referred to the Committee on Health and Human Resources then Finance]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §11-17-4c, relating to increasing the excise tax on E-cigarettes; and requiring the Tax Commissioner to promulgate rules.

Be it enacted by the Legislature of West Virginia:

ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.

§11-17-4c. Levy of tax on E-cigarette liquid equivalent to tax on cigarettes; Tax Commissioner to propose rules.

(a) Effective July 1, 2020, the excise tax on E-cigarette liquid, as defined in §11-17-4b of this code, shall be calculated in a manner to be equivalent to the tax on 20 cigarettes, as the term “cigarettes” is defined in §11-17-2 of this code. The provisions of §11-17-4b shall otherwise remain in effect, except for the changes in the amount of excise tax imposed by this section.

(b) The Tax Commissioner shall propose rules for legislative approval in accordance with §29A-3-1 et seq. of this code to implement this section.  The Tax Commissioner may promulgate emergency rules pursuant to §29A-3-15 of this code.

NOTE: The purpose of this bill is to increase the excise tax on E-cigarettes equal to the tax on 20 cigarettes.

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