2024 Regular SessionVirginia Legislature

HB1036: Nicotine vapor products; localities by ordinance to impose a sales and use tax on products.

Legislative Summary

Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products, defined in the bill to include liquid nicotine in closed and open systems, as such terms are defined in the bill, and includes directives for the administration and enforcement of any such ordinance. The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League for implementing and administering such local taxation of nicotine vapor products.

Demographic Impact

Overall analysis of equity impact

60% Bias
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Bill History

1/10/2024
Prefiled and ordered printed; offered 01/10/24 24103020D
House of Delegates
1/10/2024
Referred to Committee on Finance
House of Delegates
1/25/2024
Assigned Finance sub: Subcommittee #2
House of Delegates
1/30/2024
Subcommittee recommends striking from docket (8-Y 0-N)
House of Delegates
2/13/2024
Left in Finance
House of Delegates

Roll Call Votes

House: Subcommittee recommends striking from docket (8-Y 0-N)
1/30/2024
8
Yea
0
Nay
0
Not Voting
1
Absent
Result: PASSED

Status Information

Current Status
Introduced(1/10/2024)
Chamber
House of Delegates
Committee
Finance(House of Delegates)
Sine DiePrior Session

Sponsors

Republican: 1

Documents

Prefiled
Bill Text1/10/202424.9 KB
Fiscal Note/Analysis
Fiscal Note/Analysis1/30/2024115.3 KB