                                 CODE OF VIRGINIA

EXEMPTIONS (§ 58.1-1002)

The tax levied shall not apply to free distribution of sample cigarettes in
packages containing five or fewer cigarettes or to any package of cigarettes
customarily donated free of charge by manufacturers of cigarettes to employees
in factories where cigarettes are manufactured in this Commonwealth, when such
packages of cigarettes are not taxed by the federal government.

HISTORY: Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675.