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WV HB4482

Bill

Official Source

Status

Introduced

1/16/2026

Primary Sponsor

David McCormick

Click for details

Origin

House of Delegates

2026 Regular Session

AI Summary

  • Imposes a 50 percent excise tax on the sale price of e-cigarettes, electronic vaping devices, and closed vapor cartridges, effective July 1, 2026
  • Applies a 50 percent excise tax on e-cigarette liquids, closed vapor cartridge liquids, and open vaping system liquids sold separately, based on the distributor's sale price
  • Expands definitions to include open vaping systems, closed vaping systems, and closed vapor cartridges under the same regulatory and taxation framework as e-cigarettes
  • Increases the penalty for failing to file required tax reports from $25 to $500 per month when no tax is due
  • Authorizes the Tax Commissioner to establish an application and annual renewal fee up to $500 for distributor licenses to sell e-cigarettes and related products

Legislative Description

Updating the state tax rates relating to e-cigarettes, e-cigarette liquids, vapor products, vaping systems, and components or accessories for such devices, increasing penalties for violations

Taxation

Last Action

To House Finance

1/16/2026

Committee Referrals

Finance1/16/2026

Full Bill Text

No bill text available