{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1010.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1010.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1010.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1010.html"}],"law_id":74606,"edition_id":1,"section_id":74606,"structure_id":13519,"section_number":"58.1-1010","catch_line":"Sale of unstamped cigarettes by wholesale dealers; penalty","history":"Code 1950, \u00a7 58-757.9; 1960, c. 392, \u00a7 9; 1962, c. 473; 1984, c. 675; 2004, c. 1029; 2005, c. 28.","full_text":"A\n\nA wholesale dealer who is duly qualified as a wholesale dealer stamping agent under § 58.1-1011 may sell cigarettes without the Virginia revenue stamps affixed thereto, provided such cigarettes are sold and shipped or delivered in interstate commerce to a person outside this Commonwealth. Such wholesale dealer shall have on file a record of such sale, the original purchase order, a copy of the invoice therefor, and a receipt from a common carrier, contract carrier, or post office showing shipment for delivery in such other state, or, if delivered by such wholesale dealer to the purchaser at a point outside of this Commonwealth, a receipt showing such delivery in addition to the record, original purchase order and copy of the invoice relating to such sale.B\n\nSuch duly qualified wholesale dealer may sell cigarettes without the Virginia revenue stamps affixed thereto, provided:1\n\nSuch cigarettes are sold to a person who is engaged in business as a dealer in cigarettes in another state;2\n\nSuch cigarettes are purchased exclusively for resale in the other state; and3\n\nSuch cigarettes are at the time of sale properly stamped by the Virginia wholesale dealer with revenue stamps authorized and issued by the other state for use upon such cigarettes. A wholesale dealer shall have on file a record of each such sale, the original purchase order, a copy of the invoice therefor, a receipt from the purchaser showing that such purchase was made exclusively for resale in the other state, and a record showing the purchase and use of such revenue stamps of the other state, and shall set forth in his or its monthly report to the Department the quantity of cigarettes, measured in packs, so set aside for sale outside of the Commonwealth. If upon examination of invoices of any wholesale dealer, such dealer is unable to furnish evidence to the Department of sufficient stamp purchases from such other state to cover unstamped cigarettes set aside for sale in such other state, the prima facie presumption shall arise that such cigarettes were sold without the proper stamps affixed thereto in violation of § 58.1-1003.C\n\nCigarettes may be sold by duly qualified wholesale dealers, without revenue stamps affixed thereto, when sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed services of the United States, or when sold to the Veterans Canteen Service of the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs, provided the books and records, including original purchase orders and copies of invoices showing such sales, are kept on file and shall set forth in his or its monthly report to the Department the quantity of cigarettes, measured in packs, so sold.D\n\nCigarettes may be sold by duly qualified wholesale dealers, without revenue stamps affixed thereto, when sold and delivered to ships regularly engaged in foreign commerce or coastwise shipping between points in this Commonwealth and points outside of this Commonwealth for resale to or for use or consumption upon such ship or in foreign commerce.E\n\nThe Department is authorized to adopt rules and regulations with respect to the enforcement of the provisions of this section to prevent any evasion of the tax herein imposed.\n\t\t\tA failure to comply with any provision of this section with respect to any sale of unstamped cigarettes shall subject the wholesale dealer to the payment of the tax thereon imposed by this chapter. The Department may impose a penalty, to be assessed and collected by the Department as other taxes are collected, of up to $500 per pack of cigarettes on any stamping agent it finds not in compliance with any provision of this section with respect to the sale of unstamped cigarettes. The Department may also suspend the stamping permit of such stamping agent until the tax and penalties have been paid to the Department. Any person who violates any of the provisions of this section shall be guilty of a Class 2 misdemeanor.","order_by":null,"text":{"0":{"id":268113,"text":"A wholesale dealer who is duly qualified as a wholesale dealer stamping agent under § 58.1-1011 may sell cigarettes without the Virginia revenue stamps affixed thereto, provided such cigarettes are sold and shipped or delivered in interstate commerce to a person outside this Commonwealth. Such wholesale dealer shall have on file a record of such sale, the original purchase order, a copy of the invoice therefor, and a receipt from a common carrier, contract carrier, or post office showing shipment for delivery in such other state, or, if delivered by such wholesale dealer to the purchaser at a point outside of this Commonwealth, a receipt showing such delivery in addition to the record, original purchase order and copy of the invoice relating to such sale.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":268114,"text":"Such duly qualified wholesale dealer may sell cigarettes without the Virginia revenue stamps affixed thereto, provided:","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"B1"},"2":{"id":268115,"text":"Such cigarettes are sold to a person who is engaged in business as a dealer in cigarettes in another state;","type":"section","prefixes":["B","1"],"prefix":"1","entire_prefix":"B1","prefix_anchor":"B1","level":2,"prior_prefix":"B","next_prefix":"B2"},"3":{"id":268116,"text":"Such cigarettes are purchased exclusively for resale in the other state; and","type":"section","prefixes":["B","2"],"prefix":"2","entire_prefix":"B2","prefix_anchor":"B2","level":2,"prior_prefix":"B1","next_prefix":"B3"},"4":{"id":268117,"text":"Such cigarettes are at the time of sale properly stamped by the Virginia wholesale dealer with revenue stamps authorized and issued by the other state for use upon such cigarettes. A wholesale dealer shall have on file a record of each such sale, the original purchase order, a copy of the invoice therefor, a receipt from the purchaser showing that such purchase was made exclusively for resale in the other state, and a record showing the purchase and use of such revenue stamps of the other state, and shall set forth in his or its monthly report to the Department the quantity of cigarettes, measured in packs, so set aside for sale outside of the Commonwealth. If upon examination of invoices of any wholesale dealer, such dealer is unable to furnish evidence to the Department of sufficient stamp purchases from such other state to cover unstamped cigarettes set aside for sale in such other state, the prima facie presumption shall arise that such cigarettes were sold without the proper stamps affixed thereto in violation of § 58.1-1003.","type":"section","prefixes":["B","3"],"prefix":"3","entire_prefix":"B3","prefix_anchor":"B3","level":2,"prior_prefix":"B2","next_prefix":"C"},"5":{"id":268118,"text":"Cigarettes may be sold by duly qualified wholesale dealers, without revenue stamps affixed thereto, when sold to the United States or to any instrumentality thereof for resale to or for the use or consumption by members of the armed services of the United States, or when sold to the Veterans Canteen Service of the U.S. Department of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department of Veterans Affairs, provided the books and records, including original purchase orders and copies of invoices showing such sales, are kept on file and shall set forth in his or its monthly report to the Department the quantity of cigarettes, measured in packs, so sold.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B3","next_prefix":"D"},"6":{"id":268119,"text":"Cigarettes may be sold by duly qualified wholesale dealers, without revenue stamps affixed thereto, when sold and delivered to ships regularly engaged in foreign commerce or coastwise shipping between points in this Commonwealth and points outside of this Commonwealth for resale to or for use or consumption upon such ship or in foreign commerce.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"7":{"id":268120,"text":"The Department is authorized to adopt rules and regulations with respect to the enforcement of the provisions of this section to prevent any evasion of the tax herein imposed.\n\t\t\tA failure to comply with any provision of this section with respect to any sale of unstamped cigarettes shall subject the wholesale dealer to the payment of the tax thereon imposed by this chapter. The Department may impose a penalty, to be assessed and collected by the Department as other taxes are collected, of up to $500 per pack of cigarettes on any stamping agent it finds not in compliance with any provision of this section with respect to the sale of unstamped cigarettes. The Department may also suspend the stamping permit of such stamping agent until the tax and penalties have been paid to the Department. Any person who violates any of the provisions of this section shall be guilty of a Class 2 misdemeanor.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"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}],"previous_section":{"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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1010\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 5 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 1962, chapter 473; in 1984, chapter 675; in 2004, chapter 1029<\/a>; in 2005, chapter 28<\/a>.<\/p>","references":[{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"refers_to":[{"id":71635,"section_number":"58.1-1011","catch_line":"Qualification for permit to affix Virginia revenue stamps; penalty","order_by":null,"url":"\/58.1-1011\/"}],"permalink":{"id":252199,"object_type":"law","relational_id":74606,"identifier":"58.1-1010","token":"58.1\/I\/10\/1\/58.1-1010","url":"\/58.1-1010\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1010\/","token":"58.1\/I\/10\/1\/58.1-1010","dublin_core":{"Title":"Sale of unstamped cigarettes by wholesale dealers; penalty","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1010","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> A wholesale dealer<\/span> who is duly qualified as a wholesale dealer<\/span> stamping agent<\/span> under § 58.1-1011<\/a> may sell cigarettes<\/span> without the Virginia revenue stamps<\/span> affixed thereto, provided such cigarettes<\/span> are sold and shipped or delivered in interstate commerce to a person outside this Commonwealth. Such wholesale dealer<\/span> shall have on file a record of such sale, the original purchase order<\/span>, a copy of the invoice therefor, and a receipt from a common carrier, contract<\/span> carrier, or post office showing shipment for delivery in such other state, or, if delivered by such wholesale dealer<\/span> to the purchaser at a point outside of this Commonwealth, a receipt showing such delivery in addition to the record, original purchase order<\/span> and copy of the invoice relating to such sale. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> Such duly qualified wholesale dealer<\/span> may sell cigarettes<\/span> without the Virginia revenue stamps<\/span> affixed thereto, provided: <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Such cigarettes<\/span> are sold to a person who is engaged in business as a dealer in cigarettes<\/span> in another state; <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Such cigarettes<\/span> are purchased exclusively for resale in the other state; and <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Such cigarettes<\/span> are at the time of sale properly stamped by the Virginia wholesale dealer<\/span> with revenue stamps<\/span> authorized and issued by the other state for use<\/span> upon such cigarettes<\/span>. A wholesale dealer<\/span> shall have on file a record of each such sale, the original purchase order<\/span>, a copy of the invoice therefor, a receipt from the purchaser showing that such purchase was made exclusively for resale in the other state, and a record showing the purchase and use<\/span> of such revenue stamps<\/span> of the other state, and shall set forth in his or its monthly report to the Department<\/span> the quantity of cigarettes<\/span>, measured in packs<\/span>, so set aside for sale outside of the Commonwealth. If upon examination of invoices of any wholesale dealer<\/span>, such dealer is unable to furnish evidence<\/span> to the Department<\/span> of sufficient stamp purchases from such other state to cover unstamped cigarettes<\/span> set aside for sale in such other state, the prima facie presumption<\/span> shall arise that such cigarettes<\/span> were sold without the proper stamps<\/span> affixed thereto in violation of § 58.1-1003<\/a>. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Cigarettes<\/span> may be sold by duly qualified wholesale dealers<\/span>, without revenue stamps<\/span> affixed thereto, when sold to the United States or to any instrumentality thereof for resale to or for the use<\/span> or consumption by members of the armed services of the United States, or when sold to the Veterans Canteen Service of the U.S. Department<\/span> of Veterans Affairs for resale to veterans of the armed services of the United States who are hospitalized or domiciled in hospitals and homes of the U.S. Department<\/span> of Veterans Affairs, provided the books and records, including original purchase orders<\/span> and copies of invoices showing such sales, are kept on file and shall set forth in his or its monthly report to the Department<\/span> the quantity of cigarettes<\/span>, measured in packs<\/span>, so sold. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Cigarettes<\/span> may be sold by duly qualified wholesale dealers<\/span>, without revenue stamps<\/span> affixed thereto, when sold and delivered to ships regularly engaged in foreign commerce or coastwise shipping between points in this Commonwealth and points outside of this Commonwealth for resale to or for use<\/span> or consumption upon such ship or in foreign commerce. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> The Department<\/span> is authorized to adopt rules and regulations with respect to the enforcement of the provisions of this section to prevent any evasion of the tax herein imposed.\n\t\t\tA failure to comply with any provision of this section with respect to any sale of unstamped cigarettes<\/span> shall subject the wholesale dealer<\/span> to the payment of the tax thereon imposed by this chapter. The Department<\/span> may impose a penalty<\/span>, to be assessed and collected by the Department<\/span> as other taxes are collected, of up to $500 per pack<\/span> of cigarettes<\/span> on any stamping agent<\/span> it finds not in compliance with any provision of this section with respect to the sale of unstamped cigarettes<\/span>. The Department<\/span> may also suspend the stamping permit of such stamping agent<\/span> until the tax and penalties have been paid to the Department<\/span>. Any person who violates any of the provisions of this section shall be guilty of a Class 2 misdemeanor<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nSALE OF UNSTAMPED CIGARETTES BY WHOLESALE DEALERS; PENALTY (\u00a7 58.1-1010)\n\nA. A wholesale dealer who is duly qualified as a wholesale dealer stamping agent\nunder § 58.1-1011 may sell cigarettes without the Virginia revenue stamps\naffixed thereto, provided such cigarettes are sold and shipped or delivered in\ninterstate commerce to a person outside this Commonwealth. Such wholesale dealer\nshall have on file a record of such sale, the original purchase order, a copy of\nthe invoice therefor, and a receipt from a common carrier, contract carrier, or\npost office showing shipment for delivery in such other state, or, if delivered\nby such wholesale dealer to the purchaser at a point outside of this\nCommonwealth, a receipt showing such delivery in addition to the record,\noriginal purchase order and copy of the invoice relating to such sale.\n\nB. Such duly qualified wholesale dealer may sell cigarettes without the Virginia\nrevenue stamps affixed thereto, provided:\n\n 1. Such cigarettes are sold to a person who is engaged in business as a dealer\n in cigarettes in another state;\n\n 2. Such cigarettes are purchased exclusively for resale in the other state;\n and\n\n 3. Such cigarettes are at the time of sale properly stamped by the Virginia\n wholesale dealer with revenue stamps authorized and issued by the other state\n for use upon such cigarettes. A wholesale dealer shall have on file a record\n of each such sale, the original purchase order, a copy of the invoice\n therefor, a receipt from the purchaser showing that such purchase was made\n exclusively for resale in the other state, and a record showing the purchase\n and use of such revenue stamps of the other state, and shall set forth in his\n or its monthly report to the Department the quantity of cigarettes, measured\n in packs, so set aside for sale outside of the Commonwealth. If upon\n examination of invoices of any wholesale dealer, such dealer is unable to\n furnish evidence to the Department of sufficient stamp purchases from such\n other state to cover unstamped cigarettes set aside for sale in such other\n state, the prima facie presumption shall arise that such cigarettes were sold\n without the proper stamps affixed thereto in violation of § 58.1-1003.\n\nC. Cigarettes may be sold by duly qualified wholesale dealers, without revenue\nstamps affixed thereto, when sold to the United States or to any instrumentality\nthereof for resale to or for the use or consumption by members of the armed\nservices of the United States, or when sold to the Veterans Canteen Service of\nthe U.S. Department of Veterans Affairs for resale to veterans of the armed\nservices of the United States who are hospitalized or domiciled in hospitals and\nhomes of the U.S. Department of Veterans Affairs, provided the books and\nrecords, including original purchase orders and copies of invoices showing such\nsales, are kept on file and shall set forth in his or its monthly report to the\nDepartment the quantity of cigarettes, measured in packs, so sold.\n\nD. Cigarettes may be sold by duly qualified wholesale dealers, without revenue\nstamps affixed thereto, when sold and delivered to ships regularly engaged in\nforeign commerce or coastwise shipping between points in this Commonwealth and\npoints outside of this Commonwealth for resale to or for use or consumption upon\nsuch ship or in foreign commerce.\n\nE. The Department is authorized to adopt rules and regulations with respect to\nthe enforcement of the provisions of this section to prevent any evasion of the\ntax herein imposed.\n\t\t\tA failure to comply with any provision of this section with respect to any\nsale of unstamped cigarettes shall subject the wholesale dealer to the payment\nof the tax thereon imposed by this chapter. The Department may impose a penalty,\nto be assessed and collected by the Department as other taxes are collected, of\nup to $500 per pack of cigarettes on any stamping agent it finds not in\ncompliance with any provision of this section with respect to the sale of\nunstamped cigarettes. The Department may also suspend the stamping permit of\nsuch stamping agent until the tax and penalties have been paid to the\nDepartment. Any person who violates any of the provisions of this section shall\nbe guilty of a Class 2 misdemeanor.\n\nHISTORY: Code 1950, \u00a7 58-757.9; 1960, c. 392, \u00a7 9; 1962, c. 473; 1984, c. 675;\n2004, c. 1029; 2005, c. 28.","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}}