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2015 SESSION

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SB 1004 Electronic cigarettes and other vapor products; state tax created, localities authorized to impose.

Introduced by: Adam P. Ebbin | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Taxes on electronic cigarettes and other vapor products. Creates a state tax on electronic cigarettes, electronic cigars, electronic cigarillos, and similar products and devices (vapor products) and authorizes cities and towns and certain counties to impose a tax on vapor products. The state tax would be imposed at a rate $0.18 per milliliter of nicotine liquid solution or other material containing nicotine that is depleted as the vapor product is used. All revenues from the state tax on vapor products would be deposited into the Virginia Health Care Fund, into which all revenues from the state tax on cigarettes are currently deposited.

Counties, cities, and towns that are currently authorized to tax cigarettes would be authorized to also tax vapor products at rates determined by the local governing bodies. The bill requires a local governing body imposing the tax to base the tax upon the per milliliter content of nicotine liquid solution or other material containing nicotine that is depleted as the vapor product is used. The bill authorizes Arlington and Fairfax Counties to impose a vapor products tax, but at a rate that does not exceed the state tax on vapor products created under the bill. Under current law, Arlington and Fairfax Counties may impose a tax on cigarettes at a rate that does not exceed the state cigarette tax. The bill has a delayed effective date of January 1, 2016.


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