{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1000.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1000.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1000.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1000.html"}],"law_id":77273,"edition_id":1,"section_id":77273,"structure_id":13519,"section_number":"58.1-1000","catch_line":"Definitions","history":"Code 1950, \u00a7\u00a7 58-757.10, 58-757.18; 1960, c. 392, \u00a7\u00a7 10, 18; 1984, c. 675; 2004, c. 1029; 2005, cc. 28, 856; 2006, c. 768; 2012, cc. 362, 472; 2014, cc. 422, 457; 2015, cc. 738, 754; 2017, cc. 112, 453; 2019, c. 790; 2024, c. 611.","full_text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Authorized holder” means (i) a manufacturer; (ii) a wholesale dealer who is not duly qualified as a wholesale dealer stamping agent, but who possesses, or whose affiliate possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2; (iii) a stamping agent; (iv) a retail dealer who possesses, or whose affiliate possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2; (v) an exclusive distributor; (vi) an officer, employee, or other agent of the United States or a state, or any department, agency, or instrumentality of the United States, a state, or a political subdivision of a state, having possession of cigarettes in connection with the performance of official duties; (vii) a person properly holding cigarettes that do not require stamps or tax payment pursuant to \u00a7 58.1-1010; or (viii) a common or contract carrier transporting cigarettes under a proper bill of lading or other documentation indicating the true name and address of the consignor or seller and the consignee or purchaser of the brands and the quantities being transported. Any person convicted of (a) any criminal offense under this chapter; (b) any offense involving the forgery of any documents, forms, invoices, or receipts related to the purchase or sale of cigarettes or the purchase or sale of tobacco products as defined in \u00a7 58.1-1021.01; (c) any offense involving evasion or failure to pay a cigarette or tobacco product excise tax; or (d) any similar violation of an ordinance of any county, city, or town in the Commonwealth or the laws of any other state or of the United States is ineligible to be an authorized holder. For the purposes of this definition, “affiliate” means any entity that is a member of the same affiliated group, as such term is defined in \u00a7 58.1-3700.1.\n\t\t“Carton” means 10 packs of cigarettes, each containing 20 cigarettes or eight packs, each containing 25 cigarettes.\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition. The term “cigarette” includes “roll-your-own” tobacco, which means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”\n\t\t“Cigarette intended to be heated” means a cigarette containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.\n\t\t“Exclusive distributor” means any individual, corporation, limited liability company, or limited liability partnership with its principal place of business in the Commonwealth that has the sole and exclusive rights to sell to wholesale dealers in the Commonwealth a brand family of cigarettes manufactured by a tobacco product manufacturer as defined in \u00a7 3.2-4200.\n\t\t“Manufacturer” means any tobacco product manufacturer as defined in \u00a7 3.2-4200.\n\t\t“Pack” means a package containing either 20 or 25 cigarettes.\n\t\t“Retail dealer” includes every person other than a wholesale dealer, as defined in this section, who sells or offers for sale any cigarettes and who is properly registered as a retail trade with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1).\n\t\t“Retail sale” or “sale at retail” includes all sales except sales by wholesale dealers to retail dealers or other wholesale dealers for resale.\n\t\t“Stamping agent” has the same meaning as provided in \u00a7 3.2-4204. For the purposes of provisions relating to “roll-your-own” tobacco, “stamping agent” includes “distributor” as that term is defined in \u00a7 58.1-1021.01.\n\t\t“Stamps” means the stamp or stamps by the use of which the tax levied under this chapter is paid and shall be officially designated as Virginia revenue stamps. The Department is hereby authorized to provide for the use of any type of stamp that will effectuate the purposes of this chapter, including but not limited to decalcomania and metering devices.\n\t\t“Storage” means any keeping or retention in the Commonwealth of cigarettes for any purpose except sale in the regular course of business or subsequent use solely outside the Commonwealth.\n\t\t“Tax-paid cigarettes” means cigarettes that (i) bear valid Virginia stamps to evidence payment of excise taxes or (ii) were purchased outside of the Commonwealth and either (a) bear a valid tax stamp for the state in which the cigarettes were purchased or (b) when no tax stamp is required by the state, proper evidence can be provided to establish that applicable excise taxes have been paid.\n\t\t“Use” means the exercise of any right or power over cigarettes incident to the ownership thereof or by any transaction where possession is given, except that it does not include the sale of cigarettes in the regular course of business.\n\t\t“Wholesale dealer” includes persons who are properly registered as tobacco product merchant wholesalers with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1) and who (i) sell cigarettes at wholesale only to retail dealers for the purpose of resale only or (ii) sell at wholesale to institutional, commercial, or industrial users. “Wholesale dealer” also includes chain store distribution centers or houses that distribute cigarettes to their stores for sale at retail.","order_by":null,"text":{"0":{"id":277186,"text":"As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Authorized holder” means (i) a manufacturer; (ii) a wholesale dealer who is not duly qualified as a wholesale dealer stamping agent, but who possesses, or whose affiliate possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2; (iii) a stamping agent; (iv) a retail dealer who possesses, or whose affiliate possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2; (v) an exclusive distributor; (vi) an officer, employee, or other agent of the United States or a state, or any department, agency, or instrumentality of the United States, a state, or a political subdivision of a state, having possession of cigarettes in connection with the performance of official duties; (vii) a person properly holding cigarettes that do not require stamps or tax payment pursuant to \u00a7 58.1-1010; or (viii) a common or contract carrier transporting cigarettes under a proper bill of lading or other documentation indicating the true name and address of the consignor or seller and the consignee or purchaser of the brands and the quantities being transported. Any person convicted of (a) any criminal offense under this chapter; (b) any offense involving the forgery of any documents, forms, invoices, or receipts related to the purchase or sale of cigarettes or the purchase or sale of tobacco products as defined in \u00a7 58.1-1021.01; (c) any offense involving evasion or failure to pay a cigarette or tobacco product excise tax; or (d) any similar violation of an ordinance of any county, city, or town in the Commonwealth or the laws of any other state or of the United States is ineligible to be an authorized holder. For the purposes of this definition, “affiliate” means any entity that is a member of the same affiliated group, as such term is defined in \u00a7 58.1-3700.1.\n\t\t“Carton” means 10 packs of cigarettes, each containing 20 cigarettes or eight packs, each containing 25 cigarettes.\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition. The term “cigarette” includes “roll-your-own” tobacco, which means any tobacco which, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”\n\t\t“Cigarette intended to be heated” means a cigarette containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.\n\t\t“Exclusive distributor” means any individual, corporation, limited liability company, or limited liability partnership with its principal place of business in the Commonwealth that has the sole and exclusive rights to sell to wholesale dealers in the Commonwealth a brand family of cigarettes manufactured by a tobacco product manufacturer as defined in \u00a7 3.2-4200.\n\t\t“Manufacturer” means any tobacco product manufacturer as defined in \u00a7 3.2-4200.\n\t\t“Pack” means a package containing either 20 or 25 cigarettes.\n\t\t“Retail dealer” includes every person other than a wholesale dealer, as defined in this section, who sells or offers for sale any cigarettes and who is properly registered as a retail trade with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1).\n\t\t“Retail sale” or “sale at retail” includes all sales except sales by wholesale dealers to retail dealers or other wholesale dealers for resale.\n\t\t“Stamping agent” has the same meaning as provided in \u00a7 3.2-4204. For the purposes of provisions relating to “roll-your-own” tobacco, “stamping agent” includes “distributor” as that term is defined in \u00a7 58.1-1021.01.\n\t\t“Stamps” means the stamp or stamps by the use of which the tax levied under this chapter is paid and shall be officially designated as Virginia revenue stamps. The Department is hereby authorized to provide for the use of any type of stamp that will effectuate the purposes of this chapter, including but not limited to decalcomania and metering devices.\n\t\t“Storage” means any keeping or retention in the Commonwealth of cigarettes for any purpose except sale in the regular course of business or subsequent use solely outside the Commonwealth.\n\t\t“Tax-paid cigarettes” means cigarettes that (i) bear valid Virginia stamps to evidence payment of excise taxes or (ii) were purchased outside of the Commonwealth and either (a) bear a valid tax stamp for the state in which the cigarettes were purchased or (b) when no tax stamp is required by the state, proper evidence can be provided to establish that applicable excise taxes have been paid.\n\t\t“Use” means the exercise of any right or power over cigarettes incident to the ownership thereof or by any transaction where possession is given, except that it does not include the sale of cigarettes in the regular course of business.\n\t\t“Wholesale dealer” includes persons who are properly registered as tobacco product merchant wholesalers with the Commonwealth in accordance with the Virginia Department of Taxation Business Registration Application (Form R-1) and who (i) sell cigarettes at wholesale only to retail dealers for the purpose of resale only or (ii) sell at wholesale to institutional, commercial, or industrial users. “Wholesale dealer” also includes chain store distribution centers or houses that distribute cigarettes to their stores for sale at retail.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13519,"edition_id":1,"name":"Excise Tax","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252141,"object_type":"structure","relational_id":13519,"identifier":"1","token":"58.1\/I\/10\/1","url":"\/58.1\/I\/10\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":13518,"edition_id":1,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:45:07","date_modified":"2026-06-26 03:45:07","permalink":{"id":252139,"object_type":"structure","relational_id":13518,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":77273,"structure_id":13519,"section_number":"58.1-1000","catch_line":"Definitions","url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","metadata":false},{"id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; rate","url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","metadata":false},{"id":59151,"structure_id":13519,"section_number":"58.1-1002","catch_line":"Exemptions","url":"\/58.1-1002\/","token":"58.1\/I\/10\/1\/58.1-1002","metadata":false},{"id":87038,"structure_id":13519,"section_number":"58.1-1003","catch_line":"How paid; affixing of stamps; records of stamping agents; civil penalties","url":"\/58.1-1003\/","token":"58.1\/I\/10\/1\/58.1-1003","metadata":false},{"id":59885,"structure_id":13519,"section_number":"58.1-1003.1","catch_line":"Bad debt; deduction; definition","url":"\/58.1-1003.1\/","token":"58.1\/I\/10\/1\/58.1-1003.1","metadata":false},{"id":81469,"structure_id":13519,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","url":"\/58.1-1003.2\/","token":"58.1\/I\/10\/1\/58.1-1003.2","metadata":false},{"id":54770,"structure_id":13519,"section_number":"58.1-1003.3","catch_line":"Roll-your-own cigarette machines","url":"\/58.1-1003.3\/","token":"58.1\/I\/10\/1\/58.1-1003.3","metadata":false},{"id":80220,"structure_id":13519,"section_number":"58.1-1004","catch_line":"Repealed","url":"\/58.1-1004\/","token":"58.1\/I\/10\/1\/58.1-1004","metadata":false},{"id":72178,"structure_id":13519,"section_number":"58.1-1006","catch_line":"Forms and kinds of containers, methods of breaking packages, and methods of affixing stamps; penalty for interfering with enforcement of article","url":"\/58.1-1006\/","token":"58.1\/I\/10\/1\/58.1-1006","metadata":false},{"id":79368,"structure_id":13519,"section_number":"58.1-1007","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1007\/","token":"58.1\/I\/10\/1\/58.1-1007","metadata":false},{"id":79929,"structure_id":13519,"section_number":"58.1-1008","catch_line":"Monthly reports of stamping agents; penalty","url":"\/58.1-1008\/","token":"58.1\/I\/10\/1\/58.1-1008","metadata":false},{"id":69294,"structure_id":13519,"section_number":"58.1-1008.1","catch_line":"Monthly reports of tobacco product manufacturers","url":"\/58.1-1008.1\/","token":"58.1\/I\/10\/1\/58.1-1008.1","metadata":false},{"id":73457,"structure_id":13519,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","url":"\/58.1-1008.2\/","token":"58.1\/I\/10\/1\/58.1-1008.2","metadata":false},{"id":85003,"structure_id":13519,"section_number":"58.1-1009","catch_line":"Preparation, design, and sale of stamps; unlawful sale or purchase of stamps a felony; penalty","url":"\/58.1-1009\/","token":"58.1\/I\/10\/1\/58.1-1009","metadata":false},{"id":74606,"structure_id":13519,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","url":"\/58.1-1010\/","token":"58.1\/I\/10\/1\/58.1-1010","metadata":false},{"id":71635,"structure_id":13519,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","url":"\/58.1-1011\/","token":"58.1\/I\/10\/1\/58.1-1011","metadata":false},{"id":65159,"structure_id":13519,"section_number":"58.1-1012","catch_line":"Duties of wholesale dealer, manufacturer and exclusive distributor on shipping, delivering or sending out cigarettes","url":"\/58.1-1012\/","token":"58.1\/I\/10\/1\/58.1-1012","metadata":false},{"id":69266,"structure_id":13519,"section_number":"58.1-1013","catch_line":"Penalty for failing to affix stamps; subsequent violations of article","url":"\/58.1-1013\/","token":"58.1\/I\/10\/1\/58.1-1013","metadata":false},{"id":84078,"structure_id":13519,"section_number":"58.1-1014","catch_line":"Repealed","url":"\/58.1-1014\/","token":"58.1\/I\/10\/1\/58.1-1014","metadata":false},{"id":75931,"structure_id":13519,"section_number":"58.1-1015","catch_line":"Removal, reuse, unauthorized sale, etc., of stamps; counterfeit stamps; seizure and forfeiture; penalties","url":"\/58.1-1015\/","token":"58.1\/I\/10\/1\/58.1-1015","metadata":false},{"id":54487,"structure_id":13519,"section_number":"58.1-1016","catch_line":"Administration and enforcement of tax","url":"\/58.1-1016\/","token":"58.1\/I\/10\/1\/58.1-1016","metadata":false},{"id":61506,"structure_id":13519,"section_number":"58.1-1017","catch_line":"Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties","url":"\/58.1-1017\/","token":"58.1\/I\/10\/1\/58.1-1017","metadata":false},{"id":83402,"structure_id":13519,"section_number":"58.1-1017.1","catch_line":"Possession with intent to distribute tax-paid, contraband cigarettes; penalties","url":"\/58.1-1017.1\/","token":"58.1\/I\/10\/1\/58.1-1017.1","metadata":false},{"id":55198,"structure_id":13519,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","url":"\/58.1-1017.2\/","token":"58.1\/I\/10\/1\/58.1-1017.2","metadata":false},{"id":66807,"structure_id":13519,"section_number":"58.1-1017.3","catch_line":"Fraudulent purchase of cigarettes; penalties","url":"\/58.1-1017.3\/","token":"58.1\/I\/10\/1\/58.1-1017.3","metadata":false},{"id":82681,"structure_id":13519,"section_number":"58.1-1017.4","catch_line":"Documents to be provided at purchase","url":"\/58.1-1017.4\/","token":"58.1\/I\/10\/1\/58.1-1017.4","metadata":false}],"next_section":{"id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; rate","url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1000\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 11 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1960, chapter 392; in 1984, chapter 675; in 2004, chapter 1029<\/a>; in 2005, chapters 28<\/a> and 856<\/a>; in 2006, chapter 768<\/a>; in 2012, chapters 362<\/a> and 472<\/a>; in 2014, chapters 422<\/a> and 457<\/a>; in 2015, chapters 738<\/a> and 754<\/a>; in 2017, chapters 112<\/a> and 453<\/a>; in 2019, chapter 790<\/a>; in 2024, chapter 611<\/a>.<\/p>","references":[{"id":66660,"section_number":"18.2-246.6","catch_line":"Definitions","order_by":null,"url":"\/18.2-246.6\/"},{"id":77143,"section_number":"19.2-215.1","catch_line":"Functions of a multi-jurisdiction grand jury","order_by":null,"url":"\/19.2-215.1\/"},{"id":77912,"section_number":"2.2-3705.3","catch_line":"(Effective July 1, 2026) Exclusions to application of chapter; records relating to administrative investigations","order_by":null,"url":"\/2.2-3705.3\/"},{"id":70883,"section_number":"3.2-4206.01","catch_line":"List of persons ineligible to be authorized holders","order_by":null,"url":"\/3.2-4206.01\/"},{"id":78748,"section_number":"3.2-4215.1","catch_line":"Authority of Attorney General; audit and investigation","order_by":null,"url":"\/3.2-4215.1\/"},{"id":55198,"section_number":"58.1-1017.2","catch_line":"Sealed pack labeled as cigarettes; prima facie evidence of cigarettes","order_by":null,"url":"\/58.1-1017.2\/"},{"id":70094,"section_number":"58.1-1018","catch_line":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","order_by":null,"url":"\/58.1-1018\/"},{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"},{"id":81438,"section_number":"58.1-1033","catch_line":"Prohibited acts","order_by":null,"url":"\/58.1-1033\/"},{"id":55618,"section_number":"58.1-1034","catch_line":"Records to be kept; filing with Department","order_by":null,"url":"\/58.1-1034\/"},{"id":62154,"section_number":"58.1-1035","catch_line":"Revocation or suspension of permit by Department; civil penalties; sharing of information","order_by":null,"url":"\/58.1-1035\/"},{"id":63050,"section_number":"58.1-3832","catch_line":"Local ordinances to administer and enforce local taxes on sale or use of cigarettes","order_by":null,"url":"\/58.1-3832\/"},{"id":84498,"section_number":"58.1-3832.1","catch_line":"Regional cigarette tax boards","order_by":null,"url":"\/58.1-3832.1\/"},{"id":55956,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","order_by":null,"url":"\/58.1-623.2\/"}],"refers_to":[{"id":80296,"section_number":"3.2-4200","catch_line":"Definitions","order_by":null,"url":"\/3.2-4200\/"},{"id":80628,"section_number":"3.2-4204","catch_line":"Definitions","order_by":null,"url":"\/3.2-4204\/"},{"id":74606,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","order_by":null,"url":"\/58.1-1010\/"},{"id":73675,"section_number":"58.1-1021.01","catch_line":"Definitions","order_by":null,"url":"\/58.1-1021.01\/"},{"id":58225,"section_number":"58.1-3700.1","catch_line":"Definitions","order_by":null,"url":"\/58.1-3700.1\/"},{"id":55956,"section_number":"58.1-623.2","catch_line":"Cigarette exemption certificate","order_by":null,"url":"\/58.1-623.2\/"}],"permalink":{"id":252143,"object_type":"law","relational_id":77273,"identifier":"58.1-1000","token":"58.1\/I\/10\/1\/58.1-1000","url":"\/58.1-1000\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1000\/","token":"58.1\/I\/10\/1\/58.1-1000","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1000","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this chapter, unless the context clearly shows otherwise, the term or phrase:\n\t\t“Authorized holder<\/span>” means (i) a manufacturer<\/span>; (ii) a wholesale dealer<\/span> who is not duly qualified as a wholesale dealer<\/span> stamping agent<\/span>, but who possesses, or whose affiliate<\/span> possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2<\/a>; (iii) a stamping agent<\/span>; (iv) a retail dealer<\/span> who possesses, or whose affiliate<\/span> possesses, a valid cigarette exemption certificate issued pursuant to \u00a7 58.1-623.2<\/a>; (v) an exclusive distributor<\/span>; (vi) an officer, employee, or other agent of the United States or a state, or any department<\/span>, agency, or instrumentality of the United States, a state, or a political subdivision of a state, having possession<\/span> of cigarettes in connection with the performance of official duties; (vii) a person properly holding cigarettes that do not require stamps<\/span> or tax payment pursuant to \u00a7 58.1-1010<\/a>; or (viii) a common or contract<\/span> carrier transporting cigarettes under a proper bill of lading or other documentation indicating the true name and address of the consignor or seller and the consignee or purchaser of the brands and the quantities being transported. Any person convicted of (a) any criminal offense<\/span> under this chapter; (b) any offense<\/span> involving the forgery<\/span> of any documents, forms, invoices, or receipts related to the purchase or sale of cigarettes or the purchase or sale of tobacco products as defined in \u00a7 58.1-1021.01<\/a>; (c) any offense<\/span> involving evasion or failure to pay a cigarette or tobacco product excise tax; or (d) any similar violation of an ordinance<\/span> of any county, city, or town in the Commonwealth or the laws<\/span> of any other state or of the United States is ineligible to be an authorized holder<\/span>. For the purposes of this definition, “affiliate<\/span>” means any entity that is a member of the same affiliated group, as such term is defined in \u00a7 58.1-3700.1<\/a>.\n\t\t“Carton<\/span>” means 10 packs<\/span> of cigarettes, each containing 20 cigarettes or eight packs<\/span>, each containing 25 cigarettes.\n\t\t“Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use<\/span>, and consists of or contains (i) any roll of tobacco wrapped in paper or in any substance not containing tobacco; (ii) tobacco, in any form, that is functional in the product, which, because of its appearance<\/span>, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance<\/span>, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in clause (i) of this definition. The term “cigarette” includes “roll-your-own<\/span>” tobacco, which means any tobacco which, because of its appearance<\/span>, type, packaging, or labeling, is suitable for use<\/span> and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of this definition of “cigarette,” 0.09 ounces of “roll-your-own<\/span>” tobacco shall constitute one individual “cigarette.”\n\t\t“Cigarette intended to be heated<\/span>” means a cigarette containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.\n\t\t“Exclusive distributor<\/span>” means any individual, corporation, limited liability company, or limited liability partnership with its principal place of business in the Commonwealth that has the sole and exclusive rights to sell to wholesale dealers<\/span> in the Commonwealth a brand family of cigarettes manufactured by a tobacco product manufacturer<\/span> as defined in \u00a7 3.2-4200<\/a>.\n\t\t“Manufacturer<\/span>” means any tobacco product manufacturer<\/span> as defined in \u00a7 3.2-4200<\/a>.\n\t\t“Pack<\/span>” means a package containing either 20 or 25 cigarettes.\n\t\t“Retail dealer<\/span>” includes every person other than a wholesale dealer<\/span>, as defined in this section, who sells or offers for sale any cigarettes and who is properly registered as a retail trade with the Commonwealth in accordance with the Virginia Department<\/span> of Taxation Business Registration Application (Form R-1).\n\t\t“Retail sale<\/span>” or “sale at retail<\/span>” includes all sales except sales by wholesale dealers<\/span> to retail dealers<\/span> or other wholesale dealers<\/span> for resale.\n\t\t“Stamping agent<\/span>” has the same meaning as provided in \u00a7 3.2-4204<\/a>. For the purposes of provisions relating to “roll-your-own<\/span>” tobacco, “stamping agent<\/span>” includes “distributor” as that term is defined in \u00a7 58.1-1021.01<\/a>.\n\t\t“Stamps<\/span>” means the stamp or stamps<\/span> by the use<\/span> of which the tax levied under this chapter is paid and shall be officially designated as Virginia revenue stamps<\/span>. The Department<\/span> is hereby authorized to provide for the use<\/span> of any type of stamp that will effectuate the purposes of this chapter, including but not limited to decalcomania and metering devices.\n\t\t“Storage<\/span>” means any keeping or retention in the Commonwealth of cigarettes for any purpose except sale in the regular course of business or subsequent use<\/span> solely outside the Commonwealth.\n\t\t“Tax-paid cigarettes<\/span>” means cigarettes that (i) bear valid Virginia stamps<\/span> to evidence<\/span> payment of excise taxes or (ii) were purchased outside of the Commonwealth and either (a) bear a valid tax stamp for the state in which the cigarettes were purchased or (b) when no tax stamp is required by the state, proper evidence<\/span> can be provided to establish that applicable excise taxes have been paid.\n\t\t“Use<\/span>” means the exercise of any right or power over cigarettes incident to the ownership thereof or by any transaction where possession<\/span> is given, except that it does not include the sale of cigarettes in the regular course of business.\n\t\t“Wholesale dealer<\/span>” includes persons who are properly registered as tobacco product merchant wholesalers with the Commonwealth in accordance with the Virginia Department<\/span> of Taxation Business Registration Application (Form R-1) and who (i) sell cigarettes at wholesale only to retail dealers<\/span> for the purpose of resale only or (ii) sell at wholesale to institutional, commercial, or industrial users. “Wholesale dealer<\/span>” also includes chain store distribution centers or houses that distribute cigarettes to their stores for sale at retail<\/span>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1000)\n\nAs used in this chapter, unless the context clearly shows otherwise, the term or\nphrase:\n\t\t“Authorized holder” means (i) a manufacturer; (ii) a wholesale\ndealer who is not duly qualified as a wholesale dealer stamping agent, but who\npossesses, or whose affiliate possesses, a valid cigarette exemption certificate\nissued pursuant to \u00a7 58.1-623.2; (iii) a stamping agent; (iv) a retail dealer\nwho possesses, or whose affiliate possesses, a valid cigarette exemption\ncertificate issued pursuant to \u00a7 58.1-623.2; (v) an exclusive distributor; (vi)\nan officer, employee, or other agent of the United States or a state, or any\ndepartment, agency, or instrumentality of the United States, a state, or a\npolitical subdivision of a state, having possession of cigarettes in connection\nwith the performance of official duties; (vii) a person properly holding\ncigarettes that do not require stamps or tax payment pursuant to \u00a7 58.1-1010;\nor (viii) a common or contract carrier transporting cigarettes under a proper\nbill of lading or other documentation indicating the true name and address of\nthe consignor or seller and the consignee or purchaser of the brands and the\nquantities being transported. Any person convicted of (a) any criminal offense\nunder this chapter; (b) any offense involving the forgery of any documents,\nforms, invoices, or receipts related to the purchase or sale of cigarettes or\nthe purchase or sale of tobacco products as defined in \u00a7 58.1-1021.01; (c) any\noffense involving evasion or failure to pay a cigarette or tobacco product\nexcise tax; or (d) any similar violation of an ordinance of any county, city, or\ntown in the Commonwealth or the laws of any other state or of the United States\nis ineligible to be an authorized holder. For the purposes of this definition,\n“affiliate” means any entity that is a member of the same affiliated\ngroup, as such term is defined in \u00a7 58.1-3700.1.\n\t\t“Carton” means 10 packs of cigarettes, each containing 20\ncigarettes or eight packs, each containing 25 cigarettes.\n\t\t“Cigarette” means any product that contains nicotine, is intended\nto be burned or heated under ordinary conditions of use, and consists of or\ncontains (i) any roll of tobacco wrapped in paper or in any substance not\ncontaining tobacco; (ii) tobacco, in any form, that is functional in the\nproduct, which, because of its appearance, the type of tobacco used in the\nfiller, or its packaging and labeling, is likely to be offered to, or purchased\nby, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any\nsubstance containing tobacco which, because of its appearance, the type of\ntobacco used in the filler, or its packaging and labeling, is likely to be\noffered to, or purchased by, consumers as a cigarette described in clause (i) of\nthis definition. The term “cigarette” includes\n“roll-your-own” tobacco, which means any tobacco which, because of\nits appearance, type, packaging, or labeling, is suitable for use and likely to\nbe offered to, or purchased by, consumers as tobacco for making cigarettes. For\npurposes of this definition of “cigarette,” 0.09 ounces of\n“roll-your-own” tobacco shall constitute one individual\n“cigarette.”\n\t\t“Cigarette intended to be heated” means a cigarette containing\ntobacco that produces an inhalable aerosol (i) by heating the tobacco by means\nof an electronic device without combustion of the tobacco or (ii) by heat\ngenerated from a combustion source that only or primarily heats rather than\nburns the tobacco.\n\t\t“Exclusive distributor” means any individual, corporation, limited\nliability company, or limited liability partnership with its principal place of\nbusiness in the Commonwealth that has the sole and exclusive rights to sell to\nwholesale dealers in the Commonwealth a brand family of cigarettes manufactured\nby a tobacco product manufacturer as defined in \u00a7 3.2-4200.\n\t\t“Manufacturer” means any tobacco product manufacturer as defined\nin \u00a7 3.2-4200.\n\t\t“Pack” means a package containing either 20 or 25 cigarettes.\n\t\t“Retail dealer” includes every person other than a wholesale\ndealer, as defined in this section, who sells or offers for sale any cigarettes\nand who is properly registered as a retail trade with the Commonwealth in\naccordance with the Virginia Department of Taxation Business Registration\nApplication (Form R-1).\n\t\t“Retail sale” or “sale at retail” includes all sales\nexcept sales by wholesale dealers to retail dealers or other wholesale dealers\nfor resale.\n\t\t“Stamping agent” has the same meaning as provided in \u00a7 3.2-4204.\nFor the purposes of provisions relating to “roll-your-own” tobacco,\n“stamping agent” includes “distributor” as that term is\ndefined in \u00a7 58.1-1021.01.\n\t\t“Stamps” means the stamp or stamps by the use of which the tax\nlevied under this chapter is paid and shall be officially designated as Virginia\nrevenue stamps. The Department is hereby authorized to provide for the use of\nany type of stamp that will effectuate the purposes of this chapter, including\nbut not limited to decalcomania and metering devices.\n\t\t“Storage” means any keeping or retention in the Commonwealth of\ncigarettes for any purpose except sale in the regular course of business or\nsubsequent use solely outside the Commonwealth.\n\t\t“Tax-paid cigarettes” means cigarettes that (i) bear valid\nVirginia stamps to evidence payment of excise taxes or (ii) were purchased\noutside of the Commonwealth and either (a) bear a valid tax stamp for the state\nin which the cigarettes were purchased or (b) when no tax stamp is required by\nthe state, proper evidence can be provided to establish that applicable excise\ntaxes have been paid.\n\t\t“Use” means the exercise of any right or power over cigarettes\nincident to the ownership thereof or by any transaction where possession is\ngiven, except that it does not include the sale of cigarettes in the regular\ncourse of business.\n\t\t“Wholesale dealer” includes persons who are properly registered as\ntobacco product merchant wholesalers with the Commonwealth in accordance with\nthe Virginia Department of Taxation Business Registration Application (Form R-1)\nand who (i) sell cigarettes at wholesale only to retail dealers for the purpose\nof resale only or (ii) sell at wholesale to institutional, commercial, or\nindustrial users. “Wholesale dealer” also includes chain store\ndistribution centers or houses that distribute cigarettes to their stores for\nsale at retail.\n\nHISTORY: Code 1950, \u00a7\u00a7 58-757.10, 58-757.18; 1960, c. 392, \u00a7\u00a7 10, 18; 1984,\nc. 675; 2004, c. 1029; 2005, cc. 28, 856; 2006, c. 768; 2012, cc. 362, 472;\n2014, cc. 422, 457; 2015, cc. 738, 754; 2017, cc. 112, 453; 2019, c. 790; 2024,\nc. 611.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}