{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1001.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1001.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1001.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1001.html"}],"law_id":66865,"edition_id":1,"section_id":66865,"structure_id":13519,"section_number":"58.1-1001","catch_line":"Tax levied; rate","history":"Code 1950, \u00a7 58-757.1; 1960, c. 392, \u00a7 1; 1980, c. 633; 1984, c. 675; 2004, Sp. Sess. I, c. 3; 2006, c. 768; 2014, cc. 422, 458; 2024, c. 611.","full_text":"A\n\n1. Except as provided in subdivision 2 or subsection B, in addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within the Commonwealth, shall pay to the Commonwealth an excise tax of one and one-quarter mills on each such cigarette sold, stored, or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored, or received on and after August 1, 2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such cigarette sold, stored, or received on and after July 1, 2005, but before July 1, 2020; and an excise tax of three cents on each cigarette sold, stored, or received on and after July 1, 2020.2\n\nIn addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes intended to be heated for the purpose of distribution to any person within the Commonwealth shall pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on each such cigarette intended to be heated that is sold, stored, or received on and after July 1, 2024.B\n\nIn addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives roll-your-own tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10 percent of the manufacturer’s sales price of such roll-your-own tobacco.C\n\nThe revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.D\n\nThe provisions of this section shall not apply to members of federal, state, county, city, or town law-enforcement agencies when possession of unstamped cigarettes is necessary in the performance of investigatory duties.","order_by":null,"text":{"0":{"id":242452,"text":"1. Except as provided in subdivision 2 or subsection B, in addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within the Commonwealth, shall pay to the Commonwealth an excise tax of one and one-quarter mills on each such cigarette sold, stored, or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored, or received on and after August 1, 2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such cigarette sold, stored, or received on and after July 1, 2005, but before July 1, 2020; and an excise tax of three cents on each cigarette sold, stored, or received on and after July 1, 2020.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"A2"},"1":{"id":242453,"text":"In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes intended to be heated for the purpose of distribution to any person within the Commonwealth shall pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on each such cigarette intended to be heated that is sold, stored, or received on and after July 1, 2024.","type":"section","prefixes":["A","2"],"prefix":"2","entire_prefix":"A2","prefix_anchor":"A2","level":2,"prior_prefix":"A","next_prefix":"B"},"2":{"id":242454,"text":"In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives roll-your-own tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10 percent of the manufacturer’s sales price of such roll-your-own tobacco.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A2","next_prefix":"C"},"3":{"id":242455,"text":"The revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"4":{"id":242456,"text":"The provisions of this section shall not apply to members of federal, state, county, city, or town law-enforcement agencies when possession of unstamped cigarettes is necessary in the performance of investigatory duties.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C"}},"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; 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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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1001\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 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 1980, chapter 633; in 1984, chapter 675; in 2006, chapter 768<\/a>; in 2014, chapters 422<\/a> and 458<\/a>; in 2024, chapter 611<\/a>.<\/p>","references":[{"id":86235,"section_number":"18.2-246.9","catch_line":"Disclosure requirements","order_by":null,"url":"\/18.2-246.9\/"},{"id":80628,"section_number":"3.2-4204","catch_line":"Definitions","order_by":null,"url":"\/3.2-4204\/"},{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":81469,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","order_by":null,"url":"\/58.1-1003.2\/"},{"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\/"}],"refers_to":false,"permalink":{"id":252147,"object_type":"law","relational_id":66865,"identifier":"58.1-1001","token":"58.1\/I\/10\/1\/58.1-1001","url":"\/58.1-1001\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1001\/","token":"58.1\/I\/10\/1\/58.1-1001","dublin_core":{"Title":"Tax levied; rate","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1001","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> 1. Except as provided in subdivision 2 or subsection B, in addition to all other taxes now imposed by law<\/span>, every person within the Commonwealth who sells, stores, or receives cigarettes<\/span> made of tobacco or any substitute thereof, for the purpose of distribution to any person within the Commonwealth, shall pay to the Commonwealth an excise tax of one and one-quarter mills on each such cigarette<\/span> sold, stored, or received before August 1, 2004; an excise tax of one cent on each such cigarette<\/span> sold, stored, or received on and after August 1, 2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such cigarette<\/span> sold, stored, or received on and after July 1, 2005, but before July 1, 2020; and an excise tax of three cents on each cigarette<\/span> sold, stored, or received on and after July 1, 2020. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> In addition to all other taxes now imposed by law<\/span>, every person within the Commonwealth who sells, stores, or receives cigarettes<\/span> intended to be heated for the purpose of distribution to any person within the Commonwealth shall pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on each such cigarette intended to be heated<\/span> that is sold, stored, or received on and after July 1, 2024. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> In addition to all other taxes now imposed by law<\/span>, every person within the Commonwealth who sells, stores, or receives roll-your-own<\/span> tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10 percent of the manufacturer<\/span>’s sales price of such roll-your-own<\/span> tobacco. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> The revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department<\/span> and deposited into the Virginia Health Care Fund established under § 32.1-366<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> The provisions of this section shall not apply to members of federal, state, county, city, or town law<\/span>-enforcement agencies when possession<\/span> of unstamped cigarettes<\/span> is necessary in the performance of investigatory duties. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX LEVIED; RATE (\u00a7 58.1-1001)\n\nA. 1. Except as provided in subdivision 2 or subsection B, in addition to all\nother taxes now imposed by law, every person within the Commonwealth who sells,\nstores, or receives cigarettes made of tobacco or any substitute thereof, for\nthe purpose of distribution to any person within the Commonwealth, shall pay to\nthe Commonwealth an excise tax of one and one-quarter mills on each such\ncigarette sold, stored, or received before August 1, 2004; an excise tax of one\ncent on each such cigarette sold, stored, or received on and after August 1,\n2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such\ncigarette sold, stored, or received on and after July 1, 2005, but before July\n1, 2020; and an excise tax of three cents on each cigarette sold, stored, or\nreceived on and after July 1, 2020.\n\n 2. In addition to all other taxes now imposed by law, every person within the\n Commonwealth who sells, stores, or receives cigarettes intended to be heated\n for the purpose of distribution to any person within the Commonwealth shall\n pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on\n each such cigarette intended to be heated that is sold, stored, or received on\n and after July 1, 2024.\n\nB. In addition to all other taxes now imposed by law, every person within the\nCommonwealth who sells, stores, or receives roll-your-own tobacco, for the\npurpose of distribution within the Commonwealth, shall pay to the Commonwealth a\ncigarette excise tax at the rate of 10 percent of the manufacturer’s sales\nprice of such roll-your-own tobacco.\n\nC. The revenues generated by the taxes imposed under this section on and after\nAugust 1, 2004, shall be collected by the Department and deposited into the\nVirginia Health Care Fund established under § 32.1-366.\n\nD. The provisions of this section shall not apply to members of federal, state,\ncounty, city, or town law-enforcement agencies when possession of unstamped\ncigarettes is necessary in the performance of investigatory duties.\n\nHISTORY: Code 1950, \u00a7 58-757.1; 1960, c. 392, \u00a7 1; 1980, c. 633; 1984, c. 675;\n2004, Sp. Sess. I, c. 3; 2006, c. 768; 2014, cc. 422, 458; 2024, c. 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}}