You’ve bought untaxed cigarettes. Now what?
In Virginia, licensed cigarette stamping agents are responsible for paying Virginia’s cigarette tax. They show that the tax has been paid by putting a revenue stamp on the pack or carton of cigarettes.
Sometimes, you may end up buying unstamped, and therefore untaxed, cigarettes. This most often happens when you buy cigarettes online. When you buy unstamped cigarettes, you’re responsible for paying the tax ($3 per carton, increasing to $6 per carton on July 1, 2020.) To take care of this, complete Form TT-7 and send it to us.
Not all unstamped cigarettes are illegal, but many are. Paying the tax on illegal cigarettes won’t make them legal. For more on this, visit the Unstamped and Illegal Cigarettes section of our Cigarette Tax page.