Vapor Taxes - WV
West Virginia - Excise Tax:
Subject to Tax
- State-wide excise tax on E-liquid with or without Nicotine. (Excise tax of 0.075 per ml on all eliquid with or without nicotine (no tax on hardware unless it contains eliquid)
Not Subject to Tax
- Personal Vaporizers (e-cigs) unless they contain eliquid at the time of sale. (We do not sell any devices prefilled with e-liquid)
Summary: The nicotine products tax imposed in West Virginia applies to any product that contains Eliquid (whether or not it contains nicotine). The state also taxes E-Cig devices when containing eliquid.
Information is current as of: June 08, 2021 If you are aware of a change or error in this information, please write to HelpDesk@ecblend.com
*** INFORMATION IN THIS ARTICLE IS NOT LEGAL ADVISE OR A SUBSTITUTE FOR LEGAL ADVICE ***
DEFINITIONS: (DISCLAIMER: Underlines by ECBlend are intended only for the purpose of drawing attention to information that pertains to sales by ECBlend - Information below are references only - It is not legal advice or a substitute for legal advice. Definitions may be excerpts and may have additional language or context. For full context, visit your states websites Dept of Taxation, Tobacco Products, Attorney General, and Senate and House Bills for your state. This information is current as we know it as of the date above. If you are aware of a change or error in this information, please contact us.)
Tobacco product and Tobacco-derived product mean “any product, containing, made or derived from tobacco, or containing nicotine derived from tobacco, that is intended for human consumption, whether smoked, breathed, chewed, absorbed, dissolved, inhaled, vaporized, snorted, sniffed or ingested by any other means, including but not limited to cigarettes, cigars, cigarillos, little cigars, pipe tobacco, snuff, snus, chewing tobacco or other common tobacco-containing products. A ‘tobacco-derived product’ includes electronic cigarettes or similar devices, alternative nicotine products and vapor products.”
Vapor product means “any non-combustible product containing nicotine that employs a heating element, power source, electronic circuit or other electronic, chemical or mechanical means, regardless of shape and size, that can be used to produce vapor from nicotine in a solution or other form [including] any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe or similar product or device, and any vapor cartridge or other container of nicotine in a solution or other form that is intended to be used with or in an [aforementioned] device.”
Tax Definitions
E-cigarette means “an electrical or electronic device that provides a smoke, vapor, fog, mist, gas or aerosol suspension of nicotine or another substance that, when used or inhaled, simulates the activity of smoking…[including] but not limited to, a device that is composed of a heating element, battery or electrical or electronic circuit, or a combination of heating element, battery and electrical or electronic circuit, which works in combination with e-liquid to produce an inhalable product...[including products marketed or sold as] e-cigarette, e-cigar, e-pipe or under any other name or descriptor.”
E-cigarette liquid means “any of the liquids or liquid mixtures used in e-cigarettes and is also known as e-juice, e-liquid, or e-liquid product...[including] e-cigarette liquid mixing kits and…components. When used in, or with, an e-cigarette, e-cigarette liquid is vaporized or otherwise converted into an inhalable product. E-cigarette liquid may or may not include, without limitation, propylene glycol, vegetable glycerin, nicotine from any source or flavorings.”
E-cigarette liquid taxed at rate of $0.075 per milliliter or fraction thereof. W. Va. Code Ann. § 11-17-4b(b)(1) (2021)