Virginia Enacts Law Redefining Cigarette for Cigarette Excise Tax Purposes

The Virginia Governor signed a law redefining “cigarette” for purposes of the Cigarette Excise Tax. The law redefines “cigarette” to include any product containing nicotine that is intended to be burned or heated under ordinary conditions of use. Cigarettes intended to be heated would be subject to taxation at the rate of 2.25 cents per stick. The law would also clarify that a “cigarette intended to be heated” is excluded from the definition of “heated tobacco product” for purposes of the Tobacco Products Tax. The law takes effect July 1. [H.B. 1099, enacted 04/08/24]

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