Tobacco Products

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

Bonds

  • CIG 7.38 Cigarette Tax Credit Purchase Bond
 

Forms

  • TPT-702 Tobacco Products Excise and Use Tax Report for Tax Periods Beginning On or After July 1, 2016 Instructions
  • Schedule 1 (Form WV/TPT-709) Receipts of Unstamped Cigarettes – Manufacturers/Importers (Submit with the filing of the West Virginia Tobacco Products Tax Report)
  • Schedule 2 (Form WV/TPT-709) Receipts of Stamped Cigarettes (Submit with the filing of the West Virginia Tobacco Products Tax Report)
  • Schedule 4 (Form WV/TPT-709) Receipts of Stamped Cigarettes – Authorized Distributions (Submit with the filing of the West Virginia Tobacco Products Tax Report)
  • Schedule ECL TPT-709 Schedule ECL Purchase/Sales of Electronic Cigarette Liquids

Certification of Tobacco Product Manufacturers

  • Instructions Instructions for Completing the State of West Virginia Certification of Tobacco Product Manufacturers
  • Signed Certification of Tobacco Product Manufacturer That Signed the Master Settlement Agreement
  • Has Not Signed Certification of Tobacco Product Manufacturer That Has Not Signed the Master Settlement Agreement

Prior Year Forms

  • TPT-702 Tobacco Products Excise and Use Tax Report for Tax Periods Beginning Before July 1, 2016 Instructions
  • TPT-722 Application for Refund/Credit of Tobacco Tax Effective 07/01/2016 Through 06/30/2017 Instructions