West Virginia

Background: The State of West Virginia added a new category of e-cigarette liquid to its Tobacco Products Tax Act effective 1 July 2016.

Senate Bill 1012, which amended the Code of West Virginia, was enacted by the state legislature on June 13, 2016. Article 17 of the West Virginia Code, the Tobacco Products Excise Tax Act contains a new definition for “E-cigarette liquid”, which means any of the liquids or liquid mixtures used in e-cigarettes. The liquid may or may not contain nicotine from any source.