Terry Kilgore
- Republican
- Delegate
- District 45
Primary
Cigarettes intended to be heated; heated tobacco products; taxation. Redefines "cigarette" for state cigarette tax purposes to include "cigarettes intended to be heated" as defined in the bill and distinguished from "heated tobacco products." The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per stick on and after July 1, 2024, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020.
Heated tobacco; taxation. Redefines "cigarette" for state cigarette tax purposes to include any product containing nicotine that is intended to be burned or heated under ordinary conditions of use, and heated tobacco products. Under current law, heated tobacco products are distinct from cigarettes for the purpose of taxation. The bill also subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per cigarette on and after July 1, 2021, and subjects other cigarettes to an excise tax of three cents on and after July 1, 2020. Under current law, heated tobacco products are subject to the tobacco products tax at such rate.
Heated tobacco; taxation. Redefines "cigarette"for state cigarette tax purposes to include any product containingnicotine that is intended to be burned or heated under ordinary conditionsof use. Under current law, heated tobacco products are distinct fromcigarettes for the purpose of taxation. The bill also subjects suchcigarettes intended to be heated to an excise tax of 2.25 cents percigarette on and after July 1, 2021. Under current law, heated tobaccoproducts are subject to the tobacco products tax at such rate.
Approved by Governor-Chapter 611 (effective 7/1/24)
Acts of Assembly Chapter text (CHAP0611)
Governor's Action Deadline 11:59 p.m., April 8, 2024
Enrolled Bill communicated to Governor on March 11, 2024
Impact statement from TAX (HB1099ER)
Bill text as passed House and Senate (HB1099ER)
Enrolled
Reading of substitute waived
VOTE: Adoption (89-Y 9-N)
Senate substitute agreed to by House 24108098D-S1 (89-Y 9-N)
Passed Senate with substitute (39-Y 0-N)
Engrossed by Senate - committee substitute HB1099S1
Committee substitute agreed to 24108098D-S1
Read third time
Senate subcommittee amendments and substitutes offered
Committee substitute printed 24108098D-S1
Substitute bill reprinted 24108098D-S1
Constitutional reading dispensed (39-Y 0-N)
Reported from Finance and Appropriations with substitute (15-Y 0-N)
Impact statement from TAX (HB1099H1)
Referred to Committee on Finance and Appropriations
Constitutional reading dispensed
Read third time and passed House (79-Y 19-N)
VOTE: Passage (79-Y 19-N)
Engrossed by House - committee substitute HB1099H1
Committee substitute agreed to 24107579D-H1
Read second time
Read first time
Senate committee, floor amendments and substitutes offered
Committee substitute printed 24107579D-H1
Reported from Finance with substitute (12-Y 7-N)
Assigned Finance sub: Subcommittee #2
Impact statement from TAX (HB1099)
Referred to Committee on Finance
Prefiled and ordered printed; offered 01/10/24 24100514D
| Bill Text Versions | Format |
|---|---|
| Prefiled and ordered printed; offered 01/10/24 24100514D | PDF HTML |
| Committee substitute printed 24107579D-H1 | PDF HTML |
| HB1099S1 | PDF HTML |
| HB1099ER | PDF HTML |
| CHAP0611 | PDF HTML |
| Document | Format |
|---|---|
| Fiscal Impact Statement: HB1099FER161.PDF | |
| Fiscal Impact Statement: HB1099FH1161.PDF | |
| Fiscal Impact Statement: HB1099F161.PDF |
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