Department of Taxation (161)
| Request Title | Implement tobacco products tax on heated tobacco products |
| Biennium | 2020-2022 |
| Budget Round | Amended Bill |
| Category | Appropriation Act language only |
| Region | None |
Description
|
Modifies language in § 3-5.21 (Cigarette Tax, Tobacco Products Tax and Tax on Liquid Nicotine) to implement the tobacco products tax pursuant to § 58.1-1021.02 of the Code of Virginia to heated tobacco products. Heated tobacco products would be taxed at a rate of 2.25 cents per stick beginning January 1, 2021. Additional language under Item 282 allows the Department of Taxation to recover administrative costs of implementing this tax from tobacco products tax revenue. (Item 282 and § 3-5.21) |
Funding Summary
| Object Type | FY 2020 | FY 2021 | |
| General Fund Dollars | $0 | $0 | |
| Nongeneral Fund Dollars | $0 | $0 | |
| General Fund Positions | 0.00 | 0.00 | |
| Nongeneral Positions | 0.00 | 0.00 | |
| General Fund Transfers | $0 | $0 | |
| General Fund Revenue | $0 | $0 | |
| Layoffs | $0 | $0 | |
| Additions to Balance | $0 | $0 |
Funding Details
| By Program | Program Code | Program Title | FY 2020 | FY 2021 |
| By Fund | Fund Code | Fund Title | FY 2020 | FY 2021 |
Authorized Position Details
| By Program | Program Code | Program Title | FY 2020 | FY 2021 |
p3_opview - Official Enacted Budget View Operating Bullet Details - 06-07-2025 18:46:43
