23VAC10-210-5060. Tobacco products.
The tax applies to retail sales of cigarettes, cigars and other tobacco products. The tax is computed on the sales price as set forth in 23VAC10-210-4000 without any deduction for excise or other taxes on the products, whether such taxes are levied by the United States, the Commonwealth of Virginia, or any city, town or county.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
Historical Notes
Derived from VR630-10-103; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993.
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