Title 4.1. Alcoholic Beverage and Cannabis Control
Chapter 2. Administration of Licenses
§ 4.1-244. (Effective October 1, 2026) Fees on retail tobacco products and permits.
A. The annual renewal fee on retail tobacco permits shall be in an amount set by the Board and apply to all persons permitted to sell any retail tobacco product, including (i) persons that hold a Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale or an Other Tobacco Products Distributor's License; (ii) retail dealers of liquid nicotine and nicotine vapor products; and (iii) persons that hold any other similar permit issued by the Department of Taxation.
B. Nothing in this article shall exempt any retail tobacco permittee from any other tax or fee imposed by this article, state merchants' license, state restaurant license, or any other state tax. Every retail tobacco permittee, in addition to the taxes imposed by this article, shall be liable to state merchants' license taxation, state restaurant license taxation, and other state or local taxation applicable to retail tobacco products.
