Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products and includes directives for the administration and enforcement of any such ordinance. The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League in implementing and administering such local taxation of nicotine vapor products.

Statutes affected:
Introduced: 58.1-3830, 58.1-3832.1, 58.1-3840
Subcommittee #1 Substitute Offered: 58.1-3830, 58.1-3832.1, 58.1-3840