Nicotine vapor products; localities by ordinance to impose a sales and use tax on products.

Local tax authority; nicotine vapor products.Authorizes localities by ordinance to impose a sales and usetax on nicotine vapor products, defined in the bill to include liquidnicotine in closed and open systems, as such terms are defined inthe bill, and includes directives for the administration and enforcementof any such ordinance. The bill also directs the Department of Taxationto consult with localities, the Virginia Association of Counties,and the Virginia Municipal League for implementing and administering such local taxation of nicotine vapor products.