WV HB5631

Increases the cigarette excise tax from $1.20 to $2.70 per pack of 20 cigarettes, effective July 1, 2026

Raises the excise tax on tobacco products other than cigarettes from 12 percent to 51 percent of the wholesale price, effective July 1, 2026

Adds a new definition for "electronic smoking device" to include e-cigarettes, vape pens, e-cigars, and related components, bringing them under tobacco product taxation

Dedicates 10 percent of all revenue collected under the tobacco excise tax to the West Virginia Division of Tobacco Prevention

Eliminates the 4 percent discount previously allowed to wholesalers for affixing tax stamps and prepaying cigarette taxes