West Virginia cigarette, e-cigarette tax changes
- Sales Tax News
- Jul 6, 2016 | Gail Cole
West Virginia’s taxes on tobacco products and e-cigarette liquids increased as of July 1, 2016.
The tax per pack of 20 cigarettes increased from 55 cents to $1.20. For other tobacco products, the rate increased from 7% of the wholesale price to 12% of the wholesale price. Additional information.
Also effective July 1, there’s a new excise tax on e-cigarette liquids (also called e-juice, e-fluid, e-liquid, or e-liquid product). “E-cigarette liquid” is defined as “any liquid that can be vaporized or otherwise converted into an inhalable product when used in an e-cigarette.” The tax rate of $0.075 (seven and a half cents) per milliliter of e-cigarette liquid applies regardless of the amount of nicotine the liquid contains (even zero nicotine products are subject to tax).
The dealer who first acquires or handles e-cigarette liquids is liable for the tax. However, when consumers obtain e-cigarette liquids from “someone other than a registered Tobacco Wholesaler,” the consumer may be liable for the tax. Additional information.
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