Tax Type
Cigarette Tax
Description
Providing Tobacco Tax Stamps in denominations which will permit the sale of cigarettes in packages of 25 cigarettes.
Topic
Reports
Date Issued
01-26-1984
Providing Tobacco Tax Stamps in denominations
which will permit the sale of cigarettes in packages of 25 cigarettes.
In an opinion dated January 18, 1984, the Attorney General has indicated that the Department of Taxation must provide tobacco tax stamps pursuant to §§58-757.1, et seq., of the Code of Virginia in denominations which will permit the marketing of cigarettes in Virginia in packages containing 25 cigarettes per pack.
Accordingly, in addition to the existing practice of marketing cigarettes in packages of 20 cigarettes per pack, ten packs per carton, some cigarette manufacturers will begin marketing cigarettes in packages of 25 cigarettes per pack, nine packs per carton, as soon as the department is able to provide tobacco stamps for sale in the appropriate denomination(s). These stamps should be available around April 1, 1984.
The purpose of this bulletin is to let those jurisdictions which levy a local tobacco tax know what action the department is taking with respect to the opinion.
If there are any questions, please contact the Taxpayer Assistance Section, Office Services Division, P.O. Box 6-L, Richmond, Virginia 23282.
Rulings of the Tax Commissioner