---
type: "Bill"
title: "Local cigarette taxes; regional cigarette tax boards."
description: "Local cigarette taxes; regional cigarette taxboards. Provides that, if a locality did not impose a cigarettetax as of January 1, 2021, the locality is prohibited from imposinga cigarette tax unless it is a member of a regional cigarette taxboard. The bill also prohibits any locality from imposing a cigarettetax after January 1, 2026, unless such locality is a member of aregional cigarette tax board. The bill defines a regional cigarettetax board as a board with at least 10 member localities that is responsiblefor administering the cigarette taxes of all of its member localities."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2021"
identifier: "SB 1326"
citation: "Virginia SB 1326 (2021)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Emmett W. Hanger, Jr."]
version_count: 5
action_count: 43
vote_count: 9
first_action: "2021-01-12"
last_action: "2021-03-11"
source: "openstates"
source_identifier: "ocd-bill/c1b61a49-b179-4006-b734-daf058d1bbc6"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?212+sum+SB1326"
source_hash: "5361d7d2724e42d5d45c5de2ba048091f21b578c42a743cbf0c822c81e7c929c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 1326 (2021) — Local cigarette taxes; regional cigarette tax boards.

Local cigarette taxes; regional cigarette taxboards. Provides that, if a locality did not impose a cigarettetax as of January 1, 2021, the locality is prohibited from imposinga cigarette tax unless it is a member of a regional cigarette taxboard. The bill also prohibits any locality from imposing a cigarettetax after January 1, 2026, unless such locality is a member of aregional cigarette tax board. The bill defines a regional cigarettetax board as a board with at least 10 member localities that is responsiblefor administering the cigarette taxes of all of its member localities.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **CHAP0061** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+CHAP0061)
2. **Prefiled and ordered printed; offered 01/13/21 21101792D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1326)
3. **Printed as engrossed 21104442D-ES1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1326ES1)
4. **SB1326ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1326ER)
5. **SB1326S1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?212+ful+SB1326S1)

## Votes

- Constitutional reading dispensed (39-Y 0-N) — **39–0** (pass) · upper
- Reported from Finance (16-Y 6-N) — **16–6** (pass) · lower
- Constitutional reading dispensed (38-Y 0-N) — **38–0** (pass) · upper
- Continued to Special Session 1 in Finance — **0–0** (fail) · lower
- Passed Senate (26-Y 12-N) — **26–12** (pass) · upper
- VOTE: Passage (65-Y 35-N) — **64–35** (pass) · lower
- Subcommittee recommends reporting (10-Y 1-N) — **10–1** (pass) · lower
- Engrossment reconsidered by Senate (39-Y 0-N) — **39–0** (pass) · upper
- Reported from Finance and Appropriations with amendment (13-Y 1-N 2-A) — **13–1** (pass) · upper

## Sponsors

- Emmett W. Hanger, Jr. — primary (person)
- Vivian E. Watts — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-12** Prefiled and ordered printed; offered 01/13/21 21101792D `introduction`
- **2021-01-12** Referred to Committee on Finance and Appropriations `referral-committee`
- **2021-01-17** Impact statement from TAX (SB1326)
- **2021-02-03** Senate committee, floor amendments and substitutes offered
- **2021-02-03** Reported from Finance and Appropriations with amendment (13-Y 1-N 2-A) `committee-passage`
- **2021-02-03** Constitutional reading dispensed (39-Y 0-N)
- **2021-02-04** Senate committee, floor amendments and substitutes offered
- **2021-02-04** Senate committee, floor amendments and substitutes offered
- **2021-02-04** Senate committee, floor amendments and substitutes offered
- **2021-02-04** Floor substitute printed 21104442D-S1 (Hanger)
- **2021-02-04** Passed by temporarily
- **2021-02-04** Read second time `reading-2`
- **2021-02-04** Committee amendment rejected
- **2021-02-04** Reading of substitute waived
- **2021-02-04** Substitute by Senator Hanger agreed to 21104442D-S1
- **2021-02-04** Engrossed by Senate - floor substitute SB1326S1
- **2021-02-05** Engrossment reconsidered by Senate (39-Y 0-N)
- **2021-02-05** Passed by temporarily
- **2021-02-05** Reading of amendments waived
- **2021-02-05** Amendments by Senator Hanger agreed to `amendment-passage`
- **2021-02-05** Engrossed by Senate - floor substitute with amendments SB1326ES1
- **2021-02-05** Printed as engrossed 21104442D-ES1
- **2021-02-05** Passed Senate (26-Y 12-N) `passage`
- **2021-02-05** Constitutional reading dispensed (38-Y 0-N)
- **2021-02-07** Placed on Calendar
- **2021-02-07** Read first time `reading-1`
- **2021-02-07** Referred to Committee on Finance `referral-committee`
- **2021-02-08** Continued to Special Session 1 in Finance
- **2021-02-09** Assigned Finance sub: Subcommittee #1 `referral-committee`
- **2021-02-15** Impact statement from TAX (SB1326ES1)
- **2021-02-16** Subcommittee recommends reporting (10-Y 1-N)
- **2021-02-17** Reported from Finance (16-Y 6-N) `committee-passage`
- **2021-02-19** Read second time `reading-2`
- **2021-02-22** Read third time `reading-3`
- **2021-02-22** Passed House (65-Y 35-N) `passage`
- **2021-02-22** VOTE: Passage (65-Y 35-N)
- **2021-02-24** Enrolled
- **2021-02-24** Signed by President
- **2021-02-25** Signed by Speaker
- **2021-02-26** Impact statement from TAX (SB1326ER)
- **2021-03-01** Enrolled Bill Communicated to Governor on March 1, 2021
- **2021-03-01** Governor's Action Deadline 11:59 p.m., March 31, 2021
- **2021-03-11** Approved by Governor-Chapter 61 (effective 7/1/21) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c1b61a49-b179-4006-b734-daf058d1bbc6`. Confidence: reported (aggregated from official Virginia legislature records).