IPCPR Legislative | West Virginia

West Virginia

westvirginia

West Virginia State Contact Information

West Virginia State Tax Department
Taxpayer Assistance Locations
taxwvtaxaid@wv.gov

West Virginia Ethics Commission
(304) 558-0664
(304) 558-2169 fax
ethics@wv.com

Taxation in West Virginia

West Virginia imposes an excise tax on the sale or use of tobacco products 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 on the use by the wholesaler or dealer.

 

  1. W. Va. Code § 11-17-3: Levy of tax; ration; dedication of proceeds

 

No municipality or governmental subdivision may levy any excise or other tax on any tobacco product, or require cigarettes or other tobacco products to be stamped, or require licenses for sale thereof, other than licenses which may be required in accordance with state law.

 

  1. W. Va. Code § 11-17-4a: No tobacco products tax by municipalities or other governmental subdivisions

As of July 1, 2016 the tax rate on tobacco products other than cigarettes is 12% of the wholesale price of each article or item of tobacco product.

 

West Virginia 2016 S.B. 1012

 

Va. Code § 11-17-3: Levy of tax; ration; dedication of proceeds

On or before the 15th day of each month, manufacturers, importers, common carriers, wholesalers, subjobbers, retail dealers, and agents or vending machine operators must file a Tobacco Products Tax Report (Form TPT-709), along with payment for taxes due. Form TPT-709 may be filed online through the MyTaxes website at https://mytaxes.wvtax.gov/_/#1.

 

  1. W. Va. Code § 11-17-12: Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc.

West Virginia State Tax Department: Tobacco Products Returns and Schedules
http://tax.wv.gov/Business/ExciseTax/Pages/TobaccoProductsReturnsAndSchedules.aspx

 

Form TPT-709: Tobacco Products Tax Report
http://www.state.wv.us/taxrev/forms/tpt709.pdf

 

Instructions
http://www.state.wv.us/taxrev/forms/2010/tpt709.instructions.pdf

Definitions in West Virginia

 

“Tobacco product” includes cigarettes and any other tobacco product.

 

W. Va. Code § 11-17-2(19)

 

“Other tobacco product” or “tobacco products other than cigarettes” means snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes.

 

W. Va. Code § 11-17-2(6)

 

“Wholesaler” or “wholesale dealer” includes any person in this state who purchases tax-not-paid tobacco products directly from the manufacturer, or such other seller as may be approved by the tax commissioner. Any distributor, dealer, subjobber, subjobber dealer, retailer or any other person that imports or transports tax-not-paid tobacco products into this state, or that causes tax-not-paid tobacco products to be imported or transported into this state is a wholesaler liable for the tax imposed under this article and, in the case of cigarettes purchased, is liable for affixing tax indicia in accordance with the requirements of this article. No wholesaler or other person may purchase tax-not-paid tobacco products from any seller not approved by the tax commissioner.

 

W. Va. Code § 11-17-2(25)

 

“Subjobber” or “subjobber dealer” includes any person who purchases stamped cigarettes or tax-paid tobacco products from a wholesaler or from any other person who purchases from the manufacturer or importer and who purchases the tax-paid tobacco products solely for the purpose of bona fide resale to retail dealers.

 

W. Va. Code § 11-17-2(16)

 

“Retail dealer” includes every person in this state, other than a wholesaler or subjobber, engaged in the selling of tobacco products at retail to a consumer or to any person for any purpose other than resale.

 

W. Va. Code § 11-17-2(10)

 

“Wholesale price” means the gross invoice price, including all federal excise taxes, at which the manufacturer of the tobacco product sells the tobacco product to unaffiliated distributors, excluding all trade discounts and other reductions in the manufacturer’s price. If the taxpayer buys from other than a manufacturer, “wholesale price” means the gross invoice price, including all federal excise taxes and excluding all trade discounts and other similar reductions in price.

 

W. Va. Code § 11-17-2(24)

 

“Sale” means selling, exchange, transfer of title, barter, gift, offer for sale or distribution or disposition of cigarettes or other tobacco products.

 

W. Va. Code § 11-17-2(11)

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