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An Excise Tax is imposed on cigarettes and other tobacco products.
Cigarettes include any roll for smoking made, wholly or in part, of tobacco, irrespective of size or shape and whether or not the tobacco is flavored, adulterated or mixed with any ingredients, the wrapping or cover of which is made of paper or any substance or material, except tobacco.
Other tobacco products include snuff and chewing tobacco and any other tobacco product that is intended by the seller to be consumed by means other than smoking and any cigar, pipe tobacco or other tobacco product other than cigarettes.
How Do I
Guidance and Publications
Directory of Cigarette Brands Approved for Stamping and Sale in West Virginia
Cigarette Distributors' Schedule 3 / Schedule A Filing
Frequently Asked Questions
Cigarette and Other Tobacco Products Excise Tax Increase FAQ – Effective July 1, 2016
E-cigarette Liquids Excise Tax FAQ – Effective July 1, 2016
Certification of Tobacco Product Manufacturers
Prior Year Forms