                                 CODE OF VIRGINIA

ROLL-YOUR-OWN CIGARETTE MACHINES (§ 58.1-1003.3)

Any person who maintains, operates, or rents a machine at a retail establishment
for use by a consumer that enables any person to process at the establishment a
product that is made or derived from tobacco into a roll or tube shall be deemed
to be a manufacturer of cigarettes, and the resulting product produced at such
establishment shall be deemed to be manufactured cigarettes sold to a consumer
for purposes of this title, Chapter 42 (§ 3.2-4200 et seq.) of Title 3.2, and
Chapter 2.1 (§ 9.1-209 et seq.) of Title 9.1. A retail establishment may
purchase tobacco that has not been subject to tax pursuant to this title or the
requirements of Chapter 42 of Title 3.2, provided that (i) such tobacco may only
be sold to consumers for the purpose of making cigarettes on the machines
described herein in the establishment, (ii) the retail establishment pays the
taxes due on such cigarettes pursuant to this title, and (iii) the retail
establishment maintains compliance with the requirements of Chapter 42 of Title
3.2 with respect to such cigarettes. The provisions of this section shall not
apply to the sale and use of cigarette rolling machines purchased for personal
use by an individual consumer to make cigarettes for personal consumption and
not for rental or use by other consumers.

HISTORY: 2012, cc. 48, 68; 2014, cc. 370, 418.