The economic toll tobacco takes on human lives in West Virginia is enormous. The state spends over $900 million a year on the direct health care costs of smoking, according to the West Virginia Bureau for Public Health.

It is well documented that increasing the price of tobacco products is the single most effective strategy in reducing tobacco use, especially among youth. One way to increase the price is through excise taxes. The current West Virginia excise tax on cigarettes is $1.20 a pack. This tax remains well below the national average of $1.82 a pack. With the current tax on cigarettes West Virginia is ranked 34th among 50 states, the District of Columbia, Guam, Puerto Rico, and the Northern Mariana Islands (as of July 1, 2020).

The Coalition for a Tobacco-Free West Virginia supports a significant increase of excise tax on cigarettes and an equivalent increase in the excise tax on the wholesale price of all other tobacco products.

The excise tax on cigarettes and other tobacco products will provide not only one of the best mechanisms for reducing youth tobacco use and smoking during pregnancy, along with a host of other benefits, but also has the potential to bring in substantial revenue to the State of West Virginia.

Use of Cigarette Tax Revenue – 
Revenue from the cigarette tax is distributed to the state General Revenue Fund.
W. VA. CODE § 11-17-3(a) (2003).

Taxes on Other Tobacco Products
E-Cigarette Liquid: 7.5 cents/milliliter or fraction thereof; All other tobacco products: 12% of the wholesale price.
W. VA. CODE § 11-17-3(c) & 11-17-4b (2016).

Use of Other Tobacco Products Tax Revenue  
Revenue from the tax on other tobacco products is distributed to the state General Revenue Fund. 
W. VA. CODE § 11-17-3(a) (2003).