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West Virginia LAWS & TAXES
- The sale and/or distribution of vapor products to persons under age 18 years is prohibited.1
- The use and/or possession of tobacco products or vaporproducts by persons under age 18 is prohibited.2
- The use of vapor products is prohibited in schools and on school grounds, except those areas not used for instructional purposes and inaccessible to students.3
- West Virginia’s Clean Indoor Air Act has not been amended to prohibit the use of vapor products where smoking is prohibited.
The following municipalities have ordinances that prohibit vaping where smoking is prohibited (some exclude bars and restaurants): Barbour County, Berkeley County, Brooke County, Calhoun County, Grant County, Greenbrier County, Hampshire County, Hancock County, Lewis County, Marshall County, Mason County, Mercer County, Mineral County, Monroe County, Morgan County, Nicholas County, Ohio County, Pleasants County, Preston County, Randolph County, Ritchie County, Roane County, Taylor County, Tucker County, Upshur County, Webster County, Wirt County, Wood County, Wyoming County.4
Tobacco/Vapor 21 Law: Federal law passed December 20, 2019 prohibits sales of all tobacco and vapor products to anyone under the age of 21 years old. FDA stated law became effective on that date. States may choose to continue with current age law at the risk of losing federal funding.
Flavor Bans: Federal law prohibits the sale of closed system devices (pods, cartridges) containing e-liquid in flavors other than tobacco or menthol.
- eLiquid is taxed at a rate of 7.5¢ per milliliter (or fraction thereof.)5
- Smoke-free tobacco products are subject to a state excise tax of 7% of the wholesale price.6
- §16-9A-2. Definitions; sale or gift of cigarette, cigarette paper, pipe, cigar, snuff, chewing tobacco, pipe tobacco, roll-your-own tobacco, tobacco products, tobacco- derived and alternative nicotine product or vapor products to persons under eighteen; penalties for first and subsequent offense; consideration of prohibited act as grounds for dismissal; impact on eligibility for unemployment benefits
- §16-9A-3. Use or possession of tobacco or tobacco products, alternative nicotine products or vapor products by persons under the age of eighteen years; penalties
- §16-9A-4. Use of tobacco, tobacco products, alternative nicotine products or vapor products in certain areas of certain public schools prohibited; penalty
- Wikipedia – List of vaping bans in the United States
- West Virginia Legislature – Senate Bill 1012
- Sales Tax Handbook – West Virginia Tobacco Excise Taxes
Updated February 2023