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West Virginia cigarette, e-cigarette tax changes

 Cigarettes and other tobacco products are now subject to higher tax rates in West Virginia.

West Virginia’s taxes on tobacco products and e-cigarette liquids increased as of July 1, 2016.

Tobacco products

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.

E-cigarette liquids

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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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.