WV SB859

Levies a $1.00 user fee per pack of 20 cigarettes, effective July 1, 2025, to fund emergency medical services in West Virginia

Restricts the user fee to counties that have provided continuous county-wide emergency medical services for the past 12 months and have an operational EMS levy in place

Creates the Emergency Medical Service Agency Fund in the State Treasury as a special revenue account to receive proceeds from the cigarette user fee

Expands the definition of "other tobacco product" to include electronic smoking devices, vape pens, e-cigarettes, and any products containing natural or synthetic nicotine

Requires all collected funds to be used exclusively for emergency medical services within the county where collected