HB 1036 Nicotine vapor products; localities by ordinance to impose a sales and use tax on products

About HB-1036

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.