WEST virginia Legislature
2016 regular session
Introduced
House Bill 4181
By DELEGATE DEEM
[Introduced January 20, 2016; referred to the committee on Health and Human Resources then the Judiciary.]
A BILL to amend and reenact §11-17-3 of the Code of West Virginia, 1931, as amended relating to increasing the excise tax on cigarettes and other tobacco products.
Be it enacted by the Legislature of West Virginia:
That §11-17-3 of the Code of West Virginia, 1931, as amended, be amended and reenacted to read as follows:
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-3. Levy of tax; ratio; dedication of proceeds.
(a) Tax on cigarettes.
-- For the purpose of providing revenue for the General Revenue Fund of the
state, an excise tax is hereby levied and imposed on sales of cigarettes at the
rate of 55¢ $1.55 on each twenty cigarettes or in like ratio on
any part thereof. Only one sale of the same article shall be used in computing
the amount of tax due under this subsection.
(b) Tax on tobacco
products other than cigarettes. -– Effective January 1, 2002 2017,
an excise tax is hereby levied and imposed on the sale or use of, other than cigarettes,
tobacco products at a rate equal to seven thirty-nine percent of
the wholesale price of each article or item of tobacco product other than
cigarettes sold by the wholesaler or subjobber dealer, whether or not sold at
wholesale, or if not sold, then at the same rate upon the use by the wholesaler
or dealer. Only one sale of the same article shall be used in computing the
amount of tax due under this subsection. Revenues received from this tax shall
be deposited into the General Revenue Fund.
(c) Effective date.
-– The changes set forth herein to this section and section four of this
article shall become effective May 1, 2003.
NOTE: The purpose of this bill is to increases the excise tax on cigarettes and other tobacco products.
Strike-throughs indicate language that would be stricken from a heading or the present law, and underscoring indicates new language that would be added.