                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-1000)

As used in this chapter, unless the context clearly shows otherwise, the term or
phrase:
		&#8220;Authorized holder&#8221; means (i) a manufacturer; (ii) a wholesale
dealer who is not duly qualified as a wholesale dealer stamping agent, but who
possesses, or whose affiliate possesses, a valid cigarette exemption certificate
issued pursuant to § 58.1-623.2; (iii) a stamping agent; (iv) a retail dealer
who possesses, or whose affiliate possesses, a valid cigarette exemption
certificate issued pursuant to § 58.1-623.2; (v) an exclusive distributor; (vi)
an officer, employee, or other agent of the United States or a state, or any
department, agency, or instrumentality of the United States, a state, or a
political subdivision of a state, having possession of cigarettes in connection
with the performance of official duties; (vii) a person properly holding
cigarettes that do not require stamps or tax payment pursuant to § 58.1-1010;
or (viii) a common or contract carrier transporting cigarettes under a proper
bill of lading or other documentation indicating the true name and address of
the consignor or seller and the consignee or purchaser of the brands and the
quantities being transported. Any person convicted of (a) any criminal offense
under this chapter; (b) any offense involving the forgery of any documents,
forms, invoices, or receipts related to the purchase or sale of cigarettes or
the purchase or sale of tobacco products as defined in § 58.1-1021.01; (c) any
offense involving evasion or failure to pay a cigarette or tobacco product
excise tax; or (d) any similar violation of an ordinance of any county, city, or
town in the Commonwealth or the laws of any other state or of the United States
is ineligible to be an authorized holder. For the purposes of this definition,
&#8220;affiliate&#8221; means any entity that is a member of the same affiliated
group, as such term is defined in § 58.1-3700.1.
		&#8220;Carton&#8221; means 10 packs of cigarettes, each containing 20
cigarettes or eight packs, each containing 25 cigarettes.
		&#8220;Cigarette&#8221; means any product that contains nicotine, is intended
to be burned or heated under ordinary conditions of use, and consists of or
contains (i) any roll of tobacco wrapped in paper or in any substance not
containing tobacco; (ii) tobacco, in any form, that is functional in the
product, which, because of its appearance, the type of tobacco used in the
filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette; or (iii) any roll of tobacco wrapped in any
substance containing tobacco which, because of its appearance, the type of
tobacco used in the filler, or its packaging and labeling, is likely to be
offered to, or purchased by, consumers as a cigarette described in clause (i) of
this definition. The term &#8220;cigarette&#8221; includes
&#8220;roll-your-own&#8221; tobacco, which means any tobacco which, because of
its appearance, type, packaging, or labeling, is suitable for use and likely to
be offered to, or purchased by, consumers as tobacco for making cigarettes. For
purposes of this definition of &#8220;cigarette,&#8221; 0.09 ounces of
&#8220;roll-your-own&#8221; tobacco shall constitute one individual
&#8220;cigarette.&#8221;
		&#8220;Cigarette intended to be heated&#8221; means a cigarette containing
tobacco that produces an inhalable aerosol (i) by heating the tobacco by means
of an electronic device without combustion of the tobacco or (ii) by heat
generated from a combustion source that only or primarily heats rather than
burns the tobacco.
		&#8220;Exclusive distributor&#8221; means any individual, corporation, limited
liability company, or limited liability partnership with its principal place of
business in the Commonwealth that has the sole and exclusive rights to sell to
wholesale dealers in the Commonwealth a brand family of cigarettes manufactured
by a tobacco product manufacturer as defined in § 3.2-4200.
		&#8220;Manufacturer&#8221; means any tobacco product manufacturer as defined
in § 3.2-4200.
		&#8220;Pack&#8221; means a package containing either 20 or 25 cigarettes.
		&#8220;Retail dealer&#8221; includes every person other than a wholesale
dealer, as defined in this section, who sells or offers for sale any cigarettes
and who is properly registered as a retail trade with the Commonwealth in
accordance with the Virginia Department of Taxation Business Registration
Application (Form R-1).
		&#8220;Retail sale&#8221; or &#8220;sale at retail&#8221; includes all sales
except sales by wholesale dealers to retail dealers or other wholesale dealers
for resale.
		&#8220;Stamping agent&#8221; has the same meaning as provided in § 3.2-4204.
For the purposes of provisions relating to &#8220;roll-your-own&#8221; tobacco,
&#8220;stamping agent&#8221; includes &#8220;distributor&#8221; as that term is
defined in § 58.1-1021.01.
		&#8220;Stamps&#8221; means the stamp or stamps by the use of which the tax
levied under this chapter is paid and shall be officially designated as Virginia
revenue stamps. The Department is hereby authorized to provide for the use of
any type of stamp that will effectuate the purposes of this chapter, including
but not limited to decalcomania and metering devices.
		&#8220;Storage&#8221; means any keeping or retention in the Commonwealth of
cigarettes for any purpose except sale in the regular course of business or
subsequent use solely outside the Commonwealth.
		&#8220;Tax-paid cigarettes&#8221; means cigarettes that (i) bear valid
Virginia stamps to evidence payment of excise taxes or (ii) were purchased
outside of the Commonwealth and either (a) bear a valid tax stamp for the state
in which the cigarettes were purchased or (b) when no tax stamp is required by
the state, proper evidence can be provided to establish that applicable excise
taxes have been paid.
		&#8220;Use&#8221; means the exercise of any right or power over cigarettes
incident to the ownership thereof or by any transaction where possession is
given, except that it does not include the sale of cigarettes in the regular
course of business.
		&#8220;Wholesale dealer&#8221; includes persons who are properly registered as
tobacco product merchant wholesalers with the Commonwealth in accordance with
the Virginia Department of Taxation Business Registration Application (Form R-1)
and who (i) sell cigarettes at wholesale only to retail dealers for the purpose
of resale only or (ii) sell at wholesale to institutional, commercial, or
industrial users. &#8220;Wholesale dealer&#8221; also includes chain store
distribution centers or houses that distribute cigarettes to their stores for
sale at retail.

HISTORY: Code 1950, §§ 58-757.10, 58-757.18; 1960, c. 392, §§ 10, 18; 1984,
c. 675; 2004, c. 1029; 2005, cc. 28, 856; 2006, c. 768; 2012, cc. 362, 472;
2014, cc. 422, 457; 2015, cc. 738, 754; 2017, cc. 112, 453; 2019, c. 790; 2024,
c. 611.