SB673

West Virginia SB673 imposes a tax on e-cigarettes based on nicotine content, dedicating revenues to the Public Employees Insurance Agency.

West Virginia SB673 introduces an excise tax on electronic cigarette products based on their nicotine content, equivalent to the existing cigarette excise tax. The tax rate is three cents per milligram of nicotine, with closed systems presumed to contain 40 milligrams and open systems presumed to contain six milligrams unless proven otherwise. Revenues from this tax will be deposited into a special fund for the Public Employees Insurance Agency, used to reduce or stabilize employee health insurance premiums. The bill takes effect July 1, 2026.