Virginia 2023 Regular Session

Virginia Senate Bill SB992

Introduced
1/6/23  

Caption

Cigars; modifies the statutory tax rate imposed on selling or distributing.

Impact

The proposed changes in SB992 are aimed at providing clarity and uniformity in the taxation of tobacco products across the state. By clearly defining what constitutes various tobacco products and establishing specific tax rates, the bill seeks to eliminate ambiguities that could lead to inconsistencies in tax collection. This uniform approach could potentially streamline processes for distributors and retailers, making compliance easier. However, it may also increase the tax burden on certain tobacco categories, which could have implications for pricing and consumption patterns in the state.

Summary

SB992 seeks to amend existing tax codes in relation to the sale and distribution of tobacco products in the Commonwealth. The bill modifies the statutory tax rates currently imposed on cigars, smokeless tobacco, and pipe tobacco. In particular, it establishes new tax assessments based on the weight and type of tobacco products, with specific dollar amounts outlined for different classes of tobacco including loose leaf tobacco and moist snuff. The intent of these modifications is to ensure that taxation aligns more accurately with the sales practices and market realities of these products.

Contention

There are likely to be points of contention surrounding SB992, particularly concerning the increased tax rates for some tobacco products. Critics may argue that higher taxes could discourage consumption, particularly among adult users, and may lead to illicit trade or smuggling of tobacco products to avoid these taxes. Supporters of the bill might counter that the adjusted tax framework aims to better reflect the tobacco market and fund public health initiatives aimed at reducing smoking rates, thus advocating for responsible consumption.

Companion Bills

No companion bills found.

Previously Filed As

VA SB1162

Tobacco products; caps statutory tax rate imposed on selling or distributing of cigars, etc.

VA HB1570

The tax imposed on cigarettes and other tobacco products; to provide a penalty; and to provide an effective date.

VA HB1572

Cigars; TAX to collect data on number sold with sales price equal or greater than $1.50, report.

VA SB1147

Retail tobacco products and hemp products; prohibiting sale or distribution, etc.

VA HB2020

To make any business/individual either selling and/or giving any E-Cigarette (vape or cartridge) to anyone under the age of 18 a misdemeanor.

VA HB0432

Tobacco and Electronic Cigarette Enforcement Modifications

VA SB20

Increase Cigarette & Tobacco Products Taxes

VA LB1238

Change the cigarette tax and distribution of such tax and change taxes imposed under the Tobacco Products Tax Act

VA HB4482

Updating the state tax rates relating to e-cigarettes, e-cigarette liquids, vapor products, vaping systems, and components or accessories for such devices, increasing penalties for violations

VA HB3983

Cigarettes; cigarette excise taxes; stamps; effective date.

Similar Bills

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CA AB1800

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TX SB1531

Relating to the electronic payment of ad valorem taxes; authorizing a fee.

PA SB861

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NJ S1336

The "Uniform Electronic Wills Act"; authorizes electronic wills.

NJ A3229

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MD SB842

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NV AB18

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