Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 370. Cigarette Tax Regulations
5/24/2024

23VAC10-370-100. Preparation, design and sale of stamps; unlawful sale of stamps a felony.

Virginia revenue stamps (cigarette tax stamps) will be prepared and offered for sale by the Department of Taxation. It shall be unlawful for any person other than the Department of Taxation to sell tobacco revenue stamps not affixed to cigarettes sold.

1. State cigarette tax stamps may be purchased only from the Department of Taxation or authorized city or county officers. Specific information on current locations will be provided by the Department of Taxation upon request.

2. Any purchase of Virginia revenue stamps must be made with cash, money order, cashier's check, or certified check unless bonding arrangements have been previously made with the Department of Taxation.

3. The wholesale dealer will be required to bear the burden for any postage and shipping charges for any Virginia revenue stamps shipped or mailed.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019.

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