{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1021.04_2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1021.04_2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1021.04_2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1021.04_2.html"}],"law_id":84881,"edition_id":1,"section_id":84881,"structure_id":14718,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","history":"2005, c. 71; 2022, cc. 738, 779.","full_text":"A\n\nEach distributor or remote retail seller shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of: (i) tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the Commonwealth, or shipped or transported to retailers in the Commonwealth; (ii) all sales of tobacco products made; (iii) all tobacco products, including cigars and pipe tobacco, transferred to other retail outlets owned or controlled by that licensed distributor or remote retail seller; and (iv) any records required by the Department.\n\t\t\tAll books, records and other papers and documents required by this subsection to be kept shall be preserved, in a form prescribed by the Department, for a period of at least three years after the date of the documents or the date of the entries thereof appearing in the records, unless the Department authorizes, in writing, their destruction or disposal at an earlier date.B\n\nAt any time during usual business hours, duly authorized agents or employees of the Department may enter any place of business of a distributor and inspect the premises, the records required to be kept under this article and the tobacco products contained therein, to determine whether all the provisions of this article are being complied with fully. Refusal to permit such inspection by a duly authorized agent or employee of the Department shall be grounds for revocation of the license.C\n\nEach person who sells tobacco products to persons other than an ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, the date of sale and all prices. Such person shall preserve legible copies of all such invoices for three years after the date of sale.D\n\nEach distributor or remote retail seller shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The distributor or remote retail seller shall preserve a legible copy of each invoice for three years after the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the Department at the distributor’s place of business or remote retail seller’s place of business. If the remote retail seller cannot produce the required invoice information and the excise tax is being remitted using the actual cost list method to calculate the excise tax, the remote retail seller shall provide the remote retail seller’s certified actual cost list to the Department for each SKU to be offered for remote retail sale in the subsequent calendar year. The actual cost list shall be updated quarterly as new SKUs are added to a remote retail seller’s inventory. New SKUs will be added using the actual cost first paid for the SKU. This method shall not be used unless the actual cost list has been filed with the Department for the previous calendar year.E\n\nAny violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or 58.1-1021.04:4 of this article shall be grounds for revocation of the license.","order_by":null,"text":{"0":{"id":304115,"text":"Each distributor or remote retail seller shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of: (i) tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the Commonwealth, or shipped or transported to retailers in the Commonwealth; (ii) all sales of tobacco products made; (iii) all tobacco products, including cigars and pipe tobacco, transferred to other retail outlets owned or controlled by that licensed distributor or remote retail seller; and (iv) any records required by the Department.\n\t\t\tAll books, records and other papers and documents required by this subsection to be kept shall be preserved, in a form prescribed by the Department, for a period of at least three years after the date of the documents or the date of the entries thereof appearing in the records, unless the Department authorizes, in writing, their destruction or disposal at an earlier date.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":304116,"text":"At any time during usual business hours, duly authorized agents or employees of the Department may enter any place of business of a distributor and inspect the premises, the records required to be kept under this article and the tobacco products contained therein, to determine whether all the provisions of this article are being complied with fully. Refusal to permit such inspection by a duly authorized agent or employee of the Department shall be grounds for revocation of the license.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":304117,"text":"Each person who sells tobacco products to persons other than an ultimate consumer shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, the date of sale and all prices. Such person shall preserve legible copies of all such invoices for three years after the date of sale.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":304118,"text":"Each distributor or remote retail seller shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The distributor or remote retail seller shall preserve a legible copy of each invoice for three years after the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the Department at the distributor’s place of business or remote retail seller’s place of business. If the remote retail seller cannot produce the required invoice information and the excise tax is being remitted using the actual cost list method to calculate the excise tax, the remote retail seller shall provide the remote retail seller’s certified actual cost list to the Department for each SKU to be offered for remote retail sale in the subsequent calendar year. The actual cost list shall be updated quarterly as new SKUs are added to a remote retail seller’s inventory. New SKUs will be added using the actual cost first paid for the SKU. This method shall not be used unless the actual cost list has been filed with the Department for the previous calendar year.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":304119,"text":"Any violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or 58.1-1021.04:4 of this article shall be grounds for revocation of the license.","type":"section","prefixes":["E"],"prefix":"E","entire_prefix":"E","prefix_anchor":"E","level":1,"prior_prefix":"D"}},"ancestry":[{"id":14718,"edition_id":1,"name":"Tobacco Products Tax","identifier":"2.1","label":"article","depth":4,"order_by":1,"parent_id":13518,"metadata":{},"date_created":"2026-06-26 03:49:31","date_modified":"2026-06-26 03:49:31","permalink":{"id":252265,"object_type":"structure","relational_id":14718,"identifier":"2.1","token":"58.1\/I\/10\/2.1","url":"\/58.1\/I\/10\/2.1\/","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":73675,"structure_id":14718,"section_number":"58.1-1021.01","catch_line":"Definitions","url":"\/58.1-1021.01\/","token":"58.1\/I\/10\/2.1\/58.1-1021.01","metadata":false},{"id":77407,"structure_id":14718,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","url":"\/58.1-1021.02\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02","metadata":false},{"id":73926,"structure_id":14718,"section_number":"58.1-1021.02:1","catch_line":"Reports by manufacturers of tobacco products","url":"\/58.1-1021.02_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_1","metadata":false},{"id":69677,"structure_id":14718,"section_number":"58.1-1021.02:2","catch_line":"Records to be kept and reports by remote retail sellers of cigars and pipe tobacco","url":"\/58.1-1021.02_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_2","metadata":false},{"id":85071,"structure_id":14718,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","metadata":false},{"id":82424,"structure_id":14718,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","metadata":false},{"id":69459,"structure_id":14718,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":false},{"id":84881,"structure_id":14718,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","url":"\/58.1-1021.04_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","metadata":false},{"id":66520,"structure_id":14718,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","url":"\/58.1-1021.04_3\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_3","metadata":false},{"id":66149,"structure_id":14718,"section_number":"58.1-1021.04:4","catch_line":"Purchase of tobacco products for resale","url":"\/58.1-1021.04_4\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_4","metadata":false},{"id":83603,"structure_id":14718,"section_number":"58.1-1021.04:5","catch_line":"Tax Commissioner to establish guidelines and rules","url":"\/58.1-1021.04_5\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_5","metadata":false},{"id":72156,"structure_id":14718,"section_number":"58.1-1021.05","catch_line":"Use of revenues","url":"\/58.1-1021.05\/","token":"58.1\/I\/10\/2.1\/58.1-1021.05","metadata":false},{"id":82919,"structure_id":14718,"section_number":"58.1-1021.06","catch_line":"Delivery sales of liquid nicotine and nicotine vapor products","url":"\/58.1-1021.06\/","token":"58.1\/I\/10\/2.1\/58.1-1021.06","metadata":false},{"id":56399,"structure_id":14718,"section_number":"58.1-1021.07","catch_line":"Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors","url":"\/58.1-1021.07\/","token":"58.1\/I\/10\/2.1\/58.1-1021.07","metadata":false},{"id":79268,"structure_id":14718,"section_number":"58.1-1021.08","catch_line":"General requirements for liquid nicotine and nicotine vapor products sales and resale","url":"\/58.1-1021.08\/","token":"58.1\/I\/10\/2.1\/58.1-1021.08","metadata":false},{"id":58980,"structure_id":14718,"section_number":"58.1-1021.09","catch_line":"Safety requirements for liquid nicotine and nicotine vapor products","url":"\/58.1-1021.09\/","token":"58.1\/I\/10\/2.1\/58.1-1021.09","metadata":false}],"previous_section":{"id":69459,"structure_id":14718,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":false},"next_section":{"id":66520,"structure_id":14718,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","url":"\/58.1-1021.04_3\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021.04:2\/","history_text":"

This law was first created in 2005. The record of its establishment is cataloged in chapter 71<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. It has been modified 1 time. 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. That modification is as follows: in 2022, chapters 738<\/a> and 779<\/a>.<\/p>","references":[{"id":84881,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","order_by":null,"url":"\/58.1-1021.04_2\/"}],"refers_to":[{"id":69459,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","order_by":null,"url":"\/58.1-1021.04_1\/"},{"id":84881,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","order_by":null,"url":"\/58.1-1021.04_2\/"},{"id":66520,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","order_by":null,"url":"\/58.1-1021.04_3\/"},{"id":66149,"section_number":"58.1-1021.04:4","catch_line":"Purchase of tobacco products for resale","order_by":null,"url":"\/58.1-1021.04_4\/"}],"permalink":{"id":252295,"object_type":"law","relational_id":84881,"identifier":"58.1-1021.04:2","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","url":"\/58.1-1021.04_2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1021.04_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","dublin_core":{"Title":"Certain records required of distributor; access to premises","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021.04:2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A.<\/span> Each distributor<\/span> or remote retail seller<\/span> shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of: (i) tobacco products<\/span><\/span> held, purchased, manufactured, brought in or caused to be brought in from outside the Commonwealth, or shipped or transported to retailers in the Commonwealth; (ii) all sales of tobacco products<\/span><\/span> made; (iii) all tobacco products<\/span><\/span>, including cigars<\/span> and pipe tobacco<\/span>, transferred to other retail outlets owned or controlled by that licensed distributor<\/span> or remote retail seller<\/span>; and (iv) any records required by the Department<\/span>.\n\t\t\tAll books, records and other papers and documents required by this subsection to be kept shall be preserved, in a form prescribed by the Department<\/span>, for a period of at least three years after the date of the documents or the date of the entries thereof appearing in the records, unless the Department<\/span> authorizes, in writing, their destruction or disposal at an earlier date. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

B.<\/span> At any time during usual business hours, duly authorized agents or employees of the Department<\/span> may enter any place of business of a distributor<\/span> and inspect the premises, the records required to be kept under this article and the tobacco products<\/span><\/span> contained therein, to determine whether all the provisions of this article are being complied with fully. Refusal to permit such inspection by a duly authorized agent or employee of the Department<\/span> shall be grounds for revocation<\/span> of the license. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

C.<\/span> Each person<\/span> who sells tobacco products<\/span><\/span> to persons<\/span> other than an ultimate consumer<\/span> shall render with each sale itemized invoices showing the seller’s name and address, the purchaser’s name and address, the date of sale and all prices. Such person<\/span> shall preserve legible copies of all such invoices for three years after the date of sale. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

D.<\/span> Each distributor<\/span> or remote retail seller<\/span> shall procure itemized invoices of all tobacco products<\/span><\/span> purchased. The invoices shall show the name and address of the seller and the date of purchase. The distributor<\/span> or remote retail seller<\/span> shall preserve a legible copy of each invoice for three years after the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the Department<\/span> at the distributor<\/span>’s place of business or remote retail seller<\/span>’s place of business. If the remote retail seller<\/span> cannot produce the required invoice information and the excise tax is being remitted using the actual cost<\/span> list method to calculate the excise tax, the remote retail seller<\/span> shall provide the remote retail seller<\/span>’s certified actual cost<\/span> list to the Department<\/span> for each SKU<\/span> to be offered for remote retail sale<\/span> in the subsequent calendar year. The actual cost<\/span> list shall be updated quarterly as new SKUs<\/span> are added to a remote retail seller<\/span>’s inventory. New SKUs<\/span> will be added using the actual cost<\/span> first paid for the SKU<\/span>. This method shall not be used unless the actual cost<\/span> list has been filed with the Department<\/span> for the previous calendar year. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

E.<\/span> Any violation of § 58.1-1021.04:1<\/a>, 58.1-1021.04:2<\/a>, 58.1-1021.04:3<\/a>, or 58.1-1021.04:4<\/a> of this article shall be grounds for revocation<\/span> of the license. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nCERTAIN RECORDS REQUIRED OF DISTRIBUTOR; ACCESS TO PREMISES (\u00a7 58.1-1021.04:2)\n\nA. Each distributor or remote retail seller shall keep in each licensed place of\nbusiness complete and accurate records for that place of business, including\nitemized invoices of: (i) tobacco products held, purchased, manufactured,\nbrought in or caused to be brought in from outside the Commonwealth, or shipped\nor transported to retailers in the Commonwealth; (ii) all sales of tobacco\nproducts made; (iii) all tobacco products, including cigars and pipe tobacco,\ntransferred to other retail outlets owned or controlled by that licensed\ndistributor or remote retail seller; and (iv) any records required by the\nDepartment.\n\t\t\tAll books, records and other papers and documents required by this subsection\nto be kept shall be preserved, in a form prescribed by the Department, for a\nperiod of at least three years after the date of the documents or the date of\nthe entries thereof appearing in the records, unless the Department authorizes,\nin writing, their destruction or disposal at an earlier date.\n\nB. At any time during usual business hours, duly authorized agents or employees\nof the Department may enter any place of business of a distributor and inspect\nthe premises, the records required to be kept under this article and the tobacco\nproducts contained therein, to determine whether all the provisions of this\narticle are being complied with fully. Refusal to permit such inspection by a\nduly authorized agent or employee of the Department shall be grounds for\nrevocation of the license.\n\nC. Each person who sells tobacco products to persons other than an ultimate\nconsumer shall render with each sale itemized invoices showing the\nseller’s name and address, the purchaser’s name and address, the\ndate of sale and all prices. Such person shall preserve legible copies of all\nsuch invoices for three years after the date of sale.\n\nD. Each distributor or remote retail seller shall procure itemized invoices of\nall tobacco products purchased. The invoices shall show the name and address of\nthe seller and the date of purchase. The distributor or remote retail seller\nshall preserve a legible copy of each invoice for three years after the date of\npurchase. Invoices shall be available for inspection by authorized agents or\nemployees of the Department at the distributor’s place of business or\nremote retail seller’s place of business. If the remote retail seller\ncannot produce the required invoice information and the excise tax is being\nremitted using the actual cost list method to calculate the excise tax, the\nremote retail seller shall provide the remote retail seller’s certified\nactual cost list to the Department for each SKU to be offered for remote retail\nsale in the subsequent calendar year. The actual cost list shall be updated\nquarterly as new SKUs are added to a remote retail seller’s inventory. New\nSKUs will be added using the actual cost first paid for the SKU. This method\nshall not be used unless the actual cost list has been filed with the Department\nfor the previous calendar year.\n\nE. Any violation of § 58.1-1021.04:1, 58.1-1021.04:2, 58.1-1021.04:3, or\n58.1-1021.04:4 of this article shall be grounds for revocation of the license.\n\nHISTORY: 2005, c. 71; 2022, cc. 738, 779.","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}}