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Virginia bills · 2026 Regular Session

Virginia HB 1449

Local tax authority; nicotine vapor products, definitions.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Summary

Official abstract published by the Virginia legislature· SUMMARY AS INTRODUCED

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. 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.

Text versions

Roll-call votes

No recorded votes on this bill.

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