WV SB639

Levies a $1.00 user fee per pack of 20 cigarettes (or proportional amount for other quantities) effective July 1, 2025, with proceeds dedicated to funding emergency medical services

Creates the Emergency Medical Service Agency Fund in the State Treasury to receive and hold revenue collected from the cigarette user fee

Limits eligibility to counties that have continuously provided county-wide emergency medical services for the past 12 months and have an operational EMS levy in place

Expands the definition of "other tobacco product" to include electronic smoking devices, vape pens, e-cigarettes, and any component or accessory used in tobacco consumption

Restricts use of collected funds exclusively to supporting emergency medical services within the county where the fee is collected