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Code · Virginia · Title 58.1 · Chapter 10

Code of Virginia § 58.1-1001. Tax levied; rate.

379 words·~2 min read·/va/title-58-1/chapter-10/58-1-1001·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

A. 1. Except as provided in subdivision 2 or subsection B, in addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within the Commonwealth, shall pay to the Commonwealth an excise tax of one and one-quarter mills on each such cigarette sold, stored, or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored, or received on and after August 1, 2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such cigarette sold, stored, or received on and after July 1, 2005, but before July 1, 2020; and an excise tax of three cents on each cigarette sold, stored, or received on and after July 1, 2020.
2. In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes intended to be heated for the purpose of distribution to any person within the Commonwealth shall pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on each such cigarette intended to be heated that is sold, stored, or received on and after July 1, 2024.
B. In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives roll-your-own tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10 percent of the manufacturer's sales price of such roll-your-own tobacco.
C. The revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366 .
D. The provisions of this section shall not apply to members of federal, state, county, city, or town law-enforcement agencies when possession of unstamped cigarettes is necessary in the performance of investigatory duties.
Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675; 2004, Sp. Sess. I, c. 3 ; 2006, c. 768 ; 2014, cc. 422 , 458 ; 2024, c. 611 .
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