H. B. 3166
(By Delegate Carmichael)
[Introduced February 21, 2003; referred to the
Committee on Health and Human Resources then Finance.]
A BILL to amend and reenact section three, article seventeen,
chapter eleven of the code of West Virginia, one thousand nine
hundred thirty-one, as amended, relating to increasing the tax
on smokeless tobacco products by fifty percent.
Be it enacted by the Legislature of West Virginia:
That section three, article seventeen, chapter eleven of the
code of West Virginia, one thousand nine hundred thirty-one, as
amended, be amended and reenacted to read as follows:
ARTICLE 17. TOBACCO PRODUCTS EXCISE TAX ACT.
§11-17-3. Levy of tax; ratio; dedication of proceeds.
(a) Tax on cigarettes. -- For the purpose of providing revenue
for the general revenue fund of the state, an excise tax is hereby
continued on sales of cigarettes at the rate of seventeen cents on
each twenty cigarettes or in like ratio on any part thereof. Only
one sale of the same article shall be used in computing the amount of tax due under this subsection.
(b) Tax on tobacco products other than cigarettes. --
Effective the first day of January, two thousand two, an excise tax
is hereby levied and imposed on the sale or use of other than
cigarettes tobacco products at a rate equal to seven percent of the
wholesale price of each article or item of tobacco product other
than cigarettes sold by the wholesaler or subjobber dealer, whether
or not sold at wholesale, or if not sold, then at the same rate
upon the use by the wholesaler or dealer. Only one sale of the
same article shall be used in computing the amount of tax due under
this subsection. Revenues received from this tax shall be
deposited into the general revenue fund.
Effective the first day of July, two thousand three, an excise
tax is hereby levied and imposed on the sale or use of other than
cigarettes tobacco products at a rate equal to ten and one-half
percent of the wholesale price of each article or item of tobacco
product other than cigarettes sold by the wholesaler or subjobber
dealer, whether or not sold at wholesale, or if not sold, then at
the same rate upon the use by the wholesaler or dealer. Only one
sale of the same article shall be used in computing the amount of
tax due under this subsection. Revenues received from this tax
shall be deposited into the general revenue fund.
NOTE: The purpose of this bill is to increase the excise tax on smokeless tobacco products by 50%.
Strike-throughs indicate language that would be stricken from
the present law, and underscoring indicates new language that would
be added.