Tobacco Regulation and Enforcement
NEW CIGARETTE TAX STAMPS:
The Department of Taxation has rolled out new cigarette tax stamps. Pictures of the new stamps can be found here. You may continue to see both old and new stamps for a period of time. There was no change to the tax rate.
- Virginia Tobacco Escrow Statutes: Va. Code §§3.2-4200-3.2-4201
- Virginia Complimentary Legislation: Va. Code §3.2-4204 et seq.
- Virginia Cigarette Tax: Va. Code §58.1000 et seq. for additional information regarding this legislation and related regulatory processes, contact the Virginia Department of Taxation.
- Fire Standard Compliant cigarette legislation: Va. Code §§59.1-293.1 et seq. for additional information regarding this legislation and related regulatory processes, contact the Virginia Department of Agriculture and Consumer Services.
- FDA Regulation of Tobacco
- Roll Your Own Vending Machines
- Contraband Cigarettes
- Fire Standard Compliance Sell Through
- Obtaining Stamping Agent Information from the OAG
*Notice to manufacturers regarding 2014 certification process.
- Participating Tobacco Product Manufacturer Requirements and Resources
- Non-Participating Tobacco Product Manufacturer Requirements and Resources
You must review the Directory frequently to ensure that the tobacco products you stamp, sell, and/or import are listed and should refer to Va. Code §3.2-4207 and Va. Code §3.2-4212 for information concerning the prohibition against the stamping, sale and/or import of tobacco products not listed in the Virginia Tobacco Directory.
Forms for Cigarette Delivery Sellers:
- AG-3 Registration Form for Persons and Entities Making Delivery Sales of Cigarettes
- AG-4 Cigarette Delivery Sellers Monthly Report and Continuation Form
Office of the Attorney General
Tobacco Enforcement Unit
900 East Main Street
Richmond, Virginia 23219
Phone: (804) 786-0148
Virginia Department of Taxation
Web site: www.tax.virginia.gov