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387k(g)(1) pay 50 percent less in excise taxes.[90] West Virginia West Virginia taxes at a specific rate of $0.075 per milliliter, on products with or without nicotine.[91] West Virginia collected $1.6 million in the first 15 month of collections.[92] Snus is taxed at 12 percent of wholesale value.[93] Wisconsin Wisconsin taxes vapor liquid at a specific rate of $0.05 per milliliter on all liquids