Beginning July 1, 2020, liquid nicotine (eg. "vape juice") will be subject to Virginia’s tobacco products tax at a rate of 6.6¢ per milliliter. If your business sells liquid nicotine, how will this law change affect you?
If you sell liquid nicotine products at retail, whether you need to register for Virginia’s tobacco products tax depends on where you get your supplies from.
If you only buy from a wholesaler who is a licensed tobacco products dealer, you don’t have to register for tobacco products tax.
However, if any of your suppliers are not licensed tobacco products dealers, you’ll need to register for tobacco products tax and file monthly tobacco tax returns.
How can you know if your supplier is already licensed?
We publish a list of currently licensed distributors, and update it monthly on our Cigarette and Tobacco Taxes page.
If you find that you need to register for tobacco products tax, see our Tobacco Products Tax page for details on registering and filing returns:
If you’re already a licensed distributor, you don’t need an additional license to sell liquid nicotine.
If you are not currently a licensed distributor, visit the “How do you become a licensed distributor?” section of our Tobacco Products Tax page.
Contact our Tobacco Tax Unit at: