HB1449
Local tax authority; nicotine vapor products, definitions.
Status:
In House
Latest Action:
Feb. 3, 2026
House: Referred to Committee on Appropriations
Chief Patron:
Kimberly Pope Adams (D)
Session:
2026 Regular Session
Summary
As Introduced. 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 states that any tax so imposed may exceed the rate of tax imposed on such products otherwise provided by relevant law. ... (More) 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. (Less)-
Bill History
- 01/23/2026 - House: Presented and ordered printed 26105102D
- 01/23/2026 - House: Referred to Committee on General Laws
- 01/31/2026 - House: Fiscal Impact statement From TAX (1/31/2026 1:07 pm)
- 02/03/2026 - House: Placed on General Laws Agenda
- 02/03/2026 - House: Referred from General Laws and referred to Appropriations (Voice Vote)
- 02/03/2026 - House: Referred to Committee on Appropriations
