                                 CODE OF VIRGINIA

TAX IMPOSED ON STORAGE, USE OR CONSUMPTION OF CIGARETTES; EXEMPTION OF PRODUCTS
ON WHICH SALES TAX HAS BEEN PAID (§ 58.1-1018)

An excise tax is hereby imposed on the storage, use or other consumption in this
Commonwealth of cigarettes purchased at retail in an amount equal to that set
out in § 58.1-1001. Every person storing, using or otherwise consuming in this
Commonwealth cigarettes purchased at retail shall be liable for the tax imposed
by this article, and the liability shall not be extinguished until the tax has
been paid to this Commonwealth; however, if such cigarettes have attached
thereto the requisite stamps or if the excise tax imposed by Article 1 (§
58.1-1000 et seq.) has been paid by the seller of such cigarettes, then the tax
imposed by this article shall not be due.
		The revenues generated by the tax 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 § 32.1-366.

HISTORY: Code 1950, § 58-757.19; 1960, c. 392, § 19; 1984, c. 675; 2004, Sp.
Sess. I, c. 3.