{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1018.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1018.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1018.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1018.html"}],"law_id":70094,"edition_id":1,"section_id":70094,"structure_id":13567,"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","history":"Code 1950, \u00a7 58-757.19; 1960, c. 392, \u00a7 19; 1984, c. 675; 2004, Sp. Sess. I, c. 3.","full_text":"An excise tax is hereby imposed on the storage, use or other consumption in this Commonwealth of cigarettes purchased at retail in an amount equal to that set out in \u00a7 58.1-1001. Every person storing, using or otherwise consuming in this Commonwealth cigarettes purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this Commonwealth; however, if such cigarettes have attached thereto the requisite stamps or if the excise tax imposed by Article 1 (\u00a7 58.1-1000 et seq.) has been paid by the seller of such cigarettes, then the tax imposed by this article shall not be due.\n\t\tThe revenues generated by the tax 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 \u00a7 32.1-366.","order_by":null,"text":{"0":{"id":253136,"text":"An excise tax is hereby imposed on the storage, use or other consumption in this Commonwealth of cigarettes purchased at retail in an amount equal to that set out in \u00a7 58.1-1001. Every person storing, using or otherwise consuming in this Commonwealth cigarettes purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this Commonwealth; however, if such cigarettes have attached thereto the requisite stamps or if the excise tax imposed by Article 1 (\u00a7 58.1-1000 et seq.) has been paid by the seller of such cigarettes, then the tax imposed by this article shall not be due.\n\t\tThe revenues generated by the tax 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 \u00a7 32.1-366.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":13567,"edition_id":1,"name":"Use Tax","identifier":"2","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:45:16","date_modified":"2026-06-26 03:45:16","permalink":{"id":252247,"object_type":"structure","relational_id":13567,"identifier":"2","token":"58.1\/I\/10\/2","url":"\/58.1\/I\/10\/2\/","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":70094,"structure_id":13567,"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","url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","metadata":false},{"id":54530,"structure_id":13567,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},{"id":60430,"structure_id":13567,"section_number":"58.1-1020","catch_line":"Assessment of tax by Department","url":"\/58.1-1020\/","token":"58.1\/I\/10\/2\/58.1-1020","metadata":false},{"id":77077,"structure_id":13567,"section_number":"58.1-1021","catch_line":"Documents touching purchase, sale, etc., of cigarettes to be kept for three years, subject to inspection; penalty","url":"\/58.1-1021\/","token":"58.1\/I\/10\/2\/58.1-1021","metadata":false}],"next_section":{"id":54530,"structure_id":13567,"section_number":"58.1-1019","catch_line":"Monthly returns and payment of tax","url":"\/58.1-1019\/","token":"58.1\/I\/10\/2\/58.1-1019","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1018\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 2 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.<\/p>","references":[{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"}],"refers_to":[{"id":73778,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":77273,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"},{"id":66865,"section_number":"58.1-1001","catch_line":"Tax levied; rate","order_by":null,"url":"\/58.1-1001\/"}],"permalink":{"id":252249,"object_type":"law","relational_id":70094,"identifier":"58.1-1018","token":"58.1\/I\/10\/2\/58.1-1018","url":"\/58.1-1018\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1018\/","token":"58.1\/I\/10\/2\/58.1-1018","dublin_core":{"Title":"Tax imposed on storage, use or consumption of cigarettes; exemption of products on which sales tax has been paid","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1018","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

An excise tax is hereby imposed on the storage<\/span>, use<\/span> or other consumption in this Commonwealth of cigarettes<\/span> purchased at retail in an amount equal to that set out in \u00a7 58.1-1001<\/a>. Every person storing, using or otherwise consuming in this Commonwealth cigarettes<\/span> purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this Commonwealth; however, if such cigarettes<\/span> have attached thereto the requisite stamps<\/span> or if the excise tax imposed by Article 1 (\u00a7 58.1-1000<\/a> et seq.) has been paid by the seller of such cigarettes<\/span>, then the tax imposed by this article shall not be due.\n\t\tThe revenues generated by the tax 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 \u00a7 32.1-366<\/a>.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAX IMPOSED ON STORAGE, USE OR CONSUMPTION OF CIGARETTES; EXEMPTION OF PRODUCTS\nON WHICH SALES TAX HAS BEEN PAID (\u00a7 58.1-1018)\n\nAn excise tax is hereby imposed on the storage, use or other consumption in this\nCommonwealth of cigarettes purchased at retail in an amount equal to that set\nout in \u00a7 58.1-1001. Every person storing, using or otherwise consuming in this\nCommonwealth cigarettes purchased at retail shall be liable for the tax imposed\nby this article, and the liability shall not be extinguished until the tax has\nbeen paid to this Commonwealth; however, if such cigarettes have attached\nthereto the requisite stamps or if the excise tax imposed by Article 1 (\u00a7\n58.1-1000 et seq.) has been paid by the seller of such cigarettes, then the tax\nimposed by this article shall not be due.\n\t\tThe revenues generated by the tax 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 \u00a7 32.1-366.\n\nHISTORY: Code 1950, \u00a7 58-757.19; 1960, c. 392, \u00a7 19; 1984, c. 675; 2004, Sp.\nSess. I, c. 3.","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}}