VirginiaLocal tax authority; nicotine vapor products, definitions.
What it does
Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products and includes directives for the administration and enforcement of any such ordinance. The bill states that any tax so imposed may exceed the rate of tax imposed on such products otherwise provided by relevant law.
More detail
The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League in implementing and administering such local taxation of nicotine vapor products.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Feb 18Left in Committee AppropriationsLatest
- Feb 3Referred from General Laws and referred to Appropriations (Voice Vote)Minor
- Jan 31Fiscal Impact statement From TAX (1/31/2026 1:07 pm)
- Jan 23Referred to Committee on General LawsMinor
- Jan 23Presented and ordered printed 26105102DIntroduced