Local tax authority; nicotine vapor products.
Summary
Local tax authority; nicotine vapor products. Authorizes localities by ordinance to impose a sales and use tax on nicotine vapor products and includes directives for the administration and enforcement of any such ordinance. The bill also directs the Department of Taxation to consult with localities, the Virginia Association of Counties, and the Virginia Municipal League in implementing and administering such local taxation of nicotine vapor products.
Bill status
in committee
1 of 4 stages cleared
Introduction
Jan 2025
Committee Review
Floor Vote
Governor
Introduced Jan 8, 2025
Last action Feb 4, 2025
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
Subcommittee #1 Substitute Offered
·
3 edits
MINOR
The bill was amended to add a cap on nicotine vapor product taxes and update the regional tax board to include vapor products. This limits how much localities can charge on vaping products and ensures regional tax boards can administer taxes on both cigarettes and vapor products.
Scope change
The bill's scope was expanded to explicitly include nicotine vapor products in the regional cigarette tax board's authority and to add a maximum tax rate limit for vapor products.
REQUIREMENT
Added a maximum tax rate cap for nicotine vapor products at the lesser of 10 percent of wholesale price or five cents per milliliter.
ENFORCEMENT
Updated the regional cigarette tax board definition and duties to include administration of nicotine vapor product taxes alongside cigarette taxes.
DEFINITION
Expanded the regional cigarette tax board's purpose to include administering both cigarette and nicotine vapor product taxes on a regional basis.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
5
Key actions
0
Committee
2
Jan 24, 2025
Committee
Assigned Finance sub: Subcommittee #1
lower
Jan 8, 2025
Committee
Referred to Committee on Finance
lower
1 primary · 1 co-sponsor
Sponsors
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