West Virginia:
Senate Bill 635 has been introduced, which would amend the Tobacco Products Excise Tax Act. It would change the definition of “electronic smoking devices” to include synthetic nicotine. It would further modify the definition of “other tobacco products” to include nicotine-containing products (including synthetic nicotine products), and "electronic smoking devices". The bill would raise the tax on tobacco products other than cigarettes from 12% to 51% of the wholesale price, effective from 1st July 2022. The
current tax on e-cigarette liquid would be repealed and thus substituted by this one.