Several Virginia localities levy local cigarette taxes. Forms and additional information can be found on the Office of the Attorney General website. Form TT-14 for stamping agents based out-of-stateĪll stamping agents and Other Tobacco Products distributors selling roll-your-own tobacco are also required to file a monthly report, Form AG-1 or AG-2, with the Office of the Attorney General.Form TT-13 for Virginia-based stamping agents.
Reports are due on the 20th of the month, and cover activity during the prior month. Stamping agents need to file a monthly report of their activity with Virginia Tax. What reports do I have to file? Virginia Tax Reports Please contact the Fiscal Office at 804.367.8465 if you need more information on stamp purchases. The also may not be purchased from, transferred to, or returned to anyone but us. Only licensed stamping agents may purchase Virginia cigarette stamps. Stamps are also available for purchase from the Treasurer's Office of the following localities: Present the completed form with your payment to the Fiscal Office at 1957 Westmoreland Street, Richmond, VA. Cigarette stamps may be purchased from us by completing Form TT-2, Order for Virginia Cigarette Tax Stamps. Virginia Tax is the only authorized dealer of Virginia cigarette stamps.
CODE OF VA 58.1 SECTION LICENSE
If an entity has more than one location, a separate license is required for each location. However, cigarette manufacturers and retailers can apply to be stamping agents.
Most stamping agents are cigarette wholesalers. There is a $100 fee for every background check done after the initial application is approved.
Anyone who has control over compliance with cigarette or tobacco products tax laws.Īny person who assumes one of these roles after the initial application will need to submit a Schedule A within 10 days of assuming the role, and apply for a background check within 30 days. Anyone who has control over the purchase, storage, sale or distribution of cigarettes and other tobacco products or. any other person with 10% or more ownership interest. There is an application fee of $600 due with the application.Ĭriminal background checks are also required for: Form TT-1 Application for Cigarette Stamping Permit and Tobacco Products Tax Distributor's License. How do you become a stamping agent?Ĭomplete the following and send it to us: They attach a stamp to each pack of cigarettes to show that the tax has been paid for those cigarettes. Stamping agents pay the tax by buying Virginia Revenue Stamps (aka “cigarette stamps”). Licensed stamping agents are subject to the tax. Revenue generated by the cigarette tax and cigarette tax penalties is deposited into the Virginia Health Care Fund. You’ll find more information on roll-your-own tobacco in that section. While roll-your-own tobacco is subject to the cigarette tax, it is treated the same way as the tobacco products tax. (Beginning July 1, 2020, liquid nicotine will also be subject to the tobacco products tax.) Cigars, pipe tobacco, and other tobacco products are subject to the tobacco products tax. This tax applies to cigarettes, to include bidis/beedies, and roll-your-own tobacco. Tax on roll-your-own tobacco is 10% of the manufacturer’s sale price. On July 1, 2020, the cigarette tax will increase to: 30¢ per standard pack (20 cigarettes) or. For cigarettes, the tax amount is 1.5¢ per cigarette. It’s an excise tax on the sale of cigarettes and roll-your-own tobacco.
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