                                 CODE OF VIRGINIA

TAX LEVIED; RATE (§ 58.1-1001)

A. 1. Except as provided in subdivision 2 or subsection B, in addition to all
other taxes now imposed by law, every person within the Commonwealth who sells,
stores, or receives cigarettes made of tobacco or any substitute thereof, for
the purpose of distribution to any person within the Commonwealth, shall pay to
the Commonwealth an excise tax of one and one-quarter mills on each such
cigarette sold, stored, or received before August 1, 2004; an excise tax of one
cent on each such cigarette sold, stored, or received on and after August 1,
2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such
cigarette sold, stored, or received on and after July 1, 2005, but before July
1, 2020; and an excise tax of three cents on each cigarette sold, stored, or
received on and after July 1, 2020.

   2. In addition to all other taxes now imposed by law, every person within the
   Commonwealth who sells, stores, or receives cigarettes intended to be heated
   for the purpose of distribution to any person within the Commonwealth shall
   pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on
   each such cigarette intended to be heated that is sold, stored, or received on
   and after July 1, 2024.

B. In addition to all other taxes now imposed by law, every person within the
Commonwealth who sells, stores, or receives roll-your-own tobacco, for the
purpose of distribution within the Commonwealth, shall pay to the Commonwealth a
cigarette excise tax at the rate of 10 percent of the manufacturer&#8217;s sales
price of such roll-your-own tobacco.

C. The revenues generated by the taxes 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 &#xA7; 32.1-366.

D. The provisions of this section shall not apply to members of federal, state,
county, city, or town law-enforcement agencies when possession of unstamped
cigarettes is necessary in the performance of investigatory duties.

HISTORY: Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675;
2004, Sp. Sess. I, c. 3; 2006, c. 768; 2014, cc. 422, 458; 2024, c. 611.