This bill proposes amendments to the Tobacco Products Excise Tax Act in West Virginia, specifically targeting sections 11-17-2, 11-17-3, and 11-17-7, while repealing sections 11-17-4a, 11-17-4b, and 11-17-9. Key changes include the introduction of a definition for "electronic smoking device," which encompasses various forms of devices used to deliver aerosolized or vaporized nicotine. The bill also aims to eliminate discounts on tax stamps, thereby increasing the tax rates on tobacco products. Specifically, the excise tax on cigarettes will rise from $1.20 to $2.70 per 20 cigarettes, and the tax on other tobacco products will increase from 12% to 51% of the wholesale price.

Additionally, the bill mandates that 10% of the revenue generated from these taxes be allocated to the West Virginia Division of Tobacco Prevention, reinforcing the state's commitment to tobacco control and prevention efforts. The effective date for these amendments is set for July 1, 2025. Overall, the bill seeks to enhance public health measures by increasing the financial burden on tobacco products and supporting prevention initiatives.

Statutes affected:
Introduced Version: 11-17-2, 11-17-3, 11-17-7, 11-17-4a, 11-17-4b, 11-17-9