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[21] Since 2019, the smoking age in West Virginia has been 21 under federal law

In the last few years, some lawmakers have entertained the idea of banning flavored tobacco products including menthol cigarettes, which make up a significant part of the cigarette market (36 percent at the national level).[31] Such a ban narrows the tax base even more and may result in much lower revenue from the cigarette tax by driving consumers to procure their cigarettes illegally or from jurisdictions without bans.[32] At the state level, high taxes can have a similar effect by driving consumers to purchase out-of-state tobacco products to avoid the tax

or (ii) in respect of their retention of the premium and any sums payable under condition 4.2

Do not smoke more than 12 to 20 cigarettes per filter, depending on the type of tobacco