The sale of cigarettes within Virginia is regulated by federal and state law and enforced by Virginia Tax. We are engaged in an active campaign against those who try to evade the cigarette tax.
We continue our efforts to bill and collect from those who have purchased untaxed cigarettes, and take 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 Retailers
- Cigarette Resale Exemption Certificate
- Cigarette Tax for Consumers
- Federal PACT Act
- Northern Virginia Cigarette Tax Board
- Licensed Distributors List (pdf - Updated September 30, 2020)
- Liquid Nicotine Now Subject to Tobacco Product Tax
- Master Settlement Agreement (MSA)