Cigarettes intended to be heated; heated tobacco products; taxation. Redefines "cigarette" for state cigarette tax purposes to include "cigarettes intended to be heated" as defined in the bill and distinguished from "heated tobacco products." The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per stick on and after July 1, 2024, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020.

Statutes affected:
House: Prefiled and ordered printed; offered 01/10/24 24100514D: 58.1-1000, 58.1-1001, 58.1-1021.01
House: Committee substitute printed 24107579D-H1: 58.1-1000, 58.1-1001
Senate: Committee substitute printed 24108098D-S1: 58.1-1000, 58.1-1001, 58.1-1021.01
House: Bill text as passed House and Senate (HB1099ER): 58.1-1000, 58.1-1001, 58.1-1021.01
Governor: Acts of Assembly Chapter text (CHAP0611): 58.1-1000, 58.1-1001, 58.1-1021.01