Cigarette and Tobacco Products

The sale of cigarettes within Virginia is regulated by federal and state law and enforced by the Virginia Department of Taxation. The Department is engaged in an active campaign against those who try to evade the cigarette tax.

There is an ongoing effort to bill and collect from those who have purchased untaxed cigarettes, and legal action against those who engage in cigarette tax evasion and fraud. We are also placing sellers, advertisers, shippers, and purchasers on notice and informing them of their legal obligations and responsibilities concerning Virginia laws.

For more information, please see the following

• Cigarette Manufacturers
• Cigarette Tax
• Federal PACT Act
• Licensed Distributors List (PDF 33KB)
• Master Settlement Agreement (MSA)
• Northern Virginia Cigarette Tax Board
• Tobacco Products Tax
• Tobacco Products Tax Frequently Asked Questions

Last Updated 5/30/2013 10:31