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

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

Bonds

• CIG 7.38 Cigarette Tax Credit Purchase Bond

Forms

• TPT-709 Tobacco Products Tax Report Effective 07/01/2017
• Instructions
• Schedule 1 Receipts of Unstamped Cigarettes – Manufacturers/Importers
• Schedule 2 Receipts of Stamped Cigarettes (Submit with the filing of the West Virginia Tobacco Products Tax Report)
• Schedule 4 Receipts of Stamped Cigarettes – Authorized Distributions
• Schedule B Credit for Other Tobacco Products
• Schedule C Purchases of Non-Tax Paid Other Tobacco
• Schedule ECL TPT-709 Schedule ECL Purchase/Sales of Electronic Cigarette Liquids

• TPT-722 Application for Refund/Credit of Tobacco Tax Effective 07/01/2017
• Instructions

Certification of Tobacco Product Manufacturers

• Instructions for Completing the State of West Virginia Certification of Tobacco Product Manufacturers

• Certification of Tobacco Product Manufacturer that Signed the Master Settlement Agreement

• Certification of Tobacco Product Manufacturer that Has Not Signed the Master Settlement Agreement

• Non-Participating Manufacturer Quarterly Certificate of Compliance