                                 CODE OF VIRGINIA

RECORDS TO BE KEPT AND REPORTS BY REMOTE RETAIL SELLERS OF CIGARS AND PIPE
TOBACCO (§ 58.1-1021.02:2)

Each remote retail seller that makes a remote retail sale of cigars and pipe
tobacco products to any consumer located in the Commonwealth shall keep all
records of remote retail sales as follows: (i) each remote retail seller that
ships tobacco products to any consumer located in the Commonwealth shall file a
report with the Department no later than the twentieth of each month identifying
the total quantity, date, and dollar value of all such remote retail sale
shipments made during the preceding month and (ii) every licensed remote retail
seller outside the Commonwealth that is not a licensed distributor shall in a
like manner file a return showing the quantity and actual cost of each cigar or
pipe tobacco product shipped or transported to consumers in the Commonwealth
during the preceding calendar month. The return shall be made on forms furnished
or prescribed by the Department and shall contain or be accompanied by such
further information as the Department shall require. The remote retail seller,
at the time of filing the return, shall pay to the Department the tax imposed
under subsection A of § 58.1-1021.02 for each such package sold in remote
retail sales into the Commonwealth in the preceding month on which tax is due.
The Department may allow such reports to be filed electronically.

HISTORY: 2022, cc. 738, 779.