{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1021.08.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1021.08.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1021.08.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1021.08.html"}],"law_id":79268,"edition_id":1,"section_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","history":"2024, cc. 796, 821.","full_text":"A\n\nA retail dealer shall procure liquid nicotine and nicotine vapor products only from distributors duly permitted to operate in the Commonwealth pursuant to this article.B\n\nA retail dealer shall sell liquid nicotine and nicotine vapor products only to consumers and is prohibited from selling to manufacturers, distributors, other retailer dealers, and any other commercial entities.C\n\nA retail dealer shall not sell more than two packages of nicotine vapor products and five bottles or packages of liquid nicotine in any one transaction to a consumer.D\n\nIn every instance, a distributor shall be responsible for paying the tax on liquid nicotine pursuant to &#xA7; 58.1-1021.02 at the time of sale to a retail dealer.E\n\nA manufacturer may use as an ingredient in liquid nicotine and a distributor or retail dealer may sell liquid nicotine containing a flavoring or food grade additive or synthetic flavoring substance that is used to add flavor and that is not prohibited by the federal Food and Drug Administration as an additive in nicotine vapor products.","order_by":null,"text":{"0":{"id":283816,"text":"A retail dealer shall procure liquid nicotine and nicotine vapor products only from distributors duly permitted to operate in the Commonwealth pursuant to this article.","type":"section","prefixes":["A"],"prefix":"A","entire_prefix":"A","prefix_anchor":"A","level":1,"next_prefix":"B"},"1":{"id":283817,"text":"A retail dealer shall sell liquid nicotine and nicotine vapor products only to consumers and is prohibited from selling to manufacturers, distributors, other retailer dealers, and any other commercial entities.","type":"section","prefixes":["B"],"prefix":"B","entire_prefix":"B","prefix_anchor":"B","level":1,"prior_prefix":"A","next_prefix":"C"},"2":{"id":283818,"text":"A retail dealer shall not sell more than two packages of nicotine vapor products and five bottles or packages of liquid nicotine in any one transaction to a consumer.","type":"section","prefixes":["C"],"prefix":"C","entire_prefix":"C","prefix_anchor":"C","level":1,"prior_prefix":"B","next_prefix":"D"},"3":{"id":283819,"text":"In every instance, a distributor shall be responsible for paying the tax on liquid nicotine pursuant to &#xA7; 58.1-1021.02 at the time of sale to a retail dealer.","type":"section","prefixes":["D"],"prefix":"D","entire_prefix":"D","prefix_anchor":"D","level":1,"prior_prefix":"C","next_prefix":"E"},"4":{"id":283820,"text":"A manufacturer may use as an ingredient in liquid nicotine and a distributor or retail dealer may sell liquid nicotine containing a flavoring or food grade additive or synthetic flavoring substance that is used to add flavor and that is not prohibited by the federal Food and Drug Administration as an additive in nicotine vapor products.","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":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},"next_section":{"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},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021.08\/","history_text":"<p>This law was first created in 2024. The record of its establishment is cataloged in chapters <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0796\">796<\/a> and <a href=\"https:\/\/legacylis.virginia.gov\/cgi-bin\/legp604.exe?241+ful+CHAP0821\">821<\/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.<\/p>","references":false,"refers_to":[{"id":77407,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","order_by":null,"url":"\/58.1-1021.02\/"}],"permalink":{"id":252323,"object_type":"law","relational_id":79268,"identifier":"58.1-1021.08","token":"58.1\/I\/10\/2.1\/58.1-1021.08","url":"\/58.1-1021.08\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1021.08\/","token":"58.1\/I\/10\/2.1\/58.1-1021.08","dublin_core":{"Title":"General requirements for liquid nicotine and nicotine vapor products sales and resale","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021.08","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t<section id=\"A\"><p><span class=\"prefix-number\">A.<\/span> A <span class=\"dictionary\">retail dealer<\/span> shall procure <span class=\"dictionary\">liquid nicotine<\/span> and <span class=\"dictionary\">nicotine vapor products<\/span> only from <span class=\"dictionary\">distributors<\/span> duly permitted to operate in the Commonwealth pursuant to this article. <a id=\"paragraph-283816\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1021.08\/#A\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"B\"><p><span class=\"prefix-number\">B.<\/span> A <span class=\"dictionary\">retail dealer<\/span> shall sell <span class=\"dictionary\">liquid nicotine<\/span> and <span class=\"dictionary\">nicotine vapor products<\/span> only to <span class=\"dictionary\">consumers<\/span> and is prohibited from selling to <span class=\"dictionary\">manufacturers<\/span>, <span class=\"dictionary\">distributors<\/span>, other retailer dealers, and any other commercial entities. <a id=\"paragraph-283817\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1021.08\/#B\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"C\"><p><span class=\"prefix-number\">C.<\/span> A <span class=\"dictionary\">retail dealer<\/span> shall not sell more than two packages of <span class=\"dictionary\">nicotine vapor products<\/span> and five bottles or packages of <span class=\"dictionary\">liquid nicotine<\/span> in any one transaction to a <span class=\"dictionary\">consumer<\/span>. <a id=\"paragraph-283818\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1021.08\/#C\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"D\"><p><span class=\"prefix-number\">D.<\/span> In every instance, a <span class=\"dictionary\">distributor<\/span> shall be responsible for paying the tax on <span class=\"dictionary\">liquid nicotine<\/span> pursuant to &#xA7; <a class=\"law\" title=\"Tax on tobacco products and liquid nicotine\" href=\"\/58.1-1021.02\/\">58.1-1021.02<\/a> at the time of sale to a <span class=\"dictionary\">retail dealer<\/span>. <a id=\"paragraph-283819\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1021.08\/#D\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t<section id=\"E\"><p><span class=\"prefix-number\">E.<\/span> A <span class=\"dictionary\">manufacturer<\/span> may <span class=\"dictionary\">use<\/span> as an ingredient in <span class=\"dictionary\">liquid nicotine<\/span> and a <span class=\"dictionary\">distributor<\/span> or <span class=\"dictionary\">retail dealer<\/span> may sell <span class=\"dictionary\">liquid nicotine<\/span> containing a flavoring or food grade additive or synthetic flavoring substance that is used to add flavor and that is not prohibited by the federal Food and Drug Administration as an additive in <span class=\"dictionary\">nicotine vapor products<\/span>. <a id=\"paragraph-283820\" class=\"section-permalink\" href=\"https:\/\/vacode.org\/58.1-1021.08\/#E\"><i class=\"fa fa-link\"><\/i><\/a><\/p><\/section>","plain_text":"                                 CODE OF VIRGINIA\n\nGENERAL REQUIREMENTS FOR LIQUID NICOTINE AND NICOTINE VAPOR PRODUCTS SALES AND\nRESALE (\u00a7 58.1-1021.08)\n\nA. A retail dealer shall procure liquid nicotine and nicotine vapor products\nonly from distributors duly permitted to operate in the Commonwealth pursuant to\nthis article.\n\nB. A retail dealer shall sell liquid nicotine and nicotine vapor products only\nto consumers and is prohibited from selling to manufacturers, distributors,\nother retailer dealers, and any other commercial entities.\n\nC. A retail dealer shall not sell more than two packages of nicotine vapor\nproducts and five bottles or packages of liquid nicotine in any one transaction\nto a consumer.\n\nD. In every instance, a distributor shall be responsible for paying the tax on\nliquid nicotine pursuant to &#xA7; 58.1-1021.02 at the time of sale to a retail\ndealer.\n\nE. A manufacturer may use as an ingredient in liquid nicotine and a distributor\nor retail dealer may sell liquid nicotine containing a flavoring or food grade\nadditive or synthetic flavoring substance that is used to add flavor and that is\nnot prohibited by the federal Food and Drug Administration as an additive in\nnicotine vapor products.\n\nHISTORY: 2024, cc. 796, 821.","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}}