HB1449Introduced in the House of Delegates
Local tax authority; nicotine vapor products, definitions.
Introduced by Kimberly Pope Adams, District 82
What does this bill do?
Plain-English breakdown
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Official description
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. 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.
Where it stands
Left in Committee Appropriations
February 18, 2026
How did lawmakers vote?
No recorded vote is available for this bill yet.
What do people think?
Citizen Voice
How would you vote on this bill?
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Bill history
Presented and ordered printed 26105102D
Referred to Committee on General Laws
Fiscal Impact statement From TAX (1/31/2026 1:07 pm)
Referred from General Laws and referred to Appropriations (Voice Vote)
Left in Committee Appropriations
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