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Code of Virginia

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Tobacco Products Tax

58.1-1021.06(Repealed effective October 1, 2026) Delivery sales of liquid nicotine and nicotine vapor products 58.1-1021.07(Repealed effective October 1, 2026) Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors 58.1-1021.08(Repealed effective October 1, 2026) General requirements for liquid nicotine and nicotine vapor products sales and resale 58.1-1021.09(Repealed effective October 1, 2026) Safety requirements for liquid nicotine and nicotine vapor products 58.1-1021.04:1(Effective until October 1, 2026) Distributor's or remote retail seller's license; penalties 58.1-1021.01Definitions 58.1-1021.02Tax on tobacco products and liquid nicotine 58.1-1021.02:1Reports by manufacturers of tobacco products 58.1-1021.02:2Records to be kept and reports by remote retail sellers of cigars and pipe tobacco 58.1-1021.03Monthly return and payments of tax 58.1-1021.04Failure to file return; fraudulent return; penalties; interest; overpayment of tax 58.1-1021.04:2Certain records required of distributor; access to premises 58.1-1021.04:3Unlawful importation, transportation, or possession of tobacco products; civil penalty 58.1-1021.04:4Purchase of tobacco products for resale 58.1-1021.04:5Tax Commissioner to establish guidelines and rules 58.1-1021.05Use of revenues