Floor Tax refers to a one-time tax equal to the difference between the “Tax Rate as of 7/1/24”, and the “Tax Rate prior to 7/1/24” as shown in the table below, assessed on unsold cigarette inventory as of close of business June 30, 2024.
The following jurisdictions increased their local cigarette tax rate effective July 1, 2024:
| Jurisdiction | Tax Rate prior to 7/1/24 (per pack) | Tax Rate as of 7/1/24 (per pack) |
| Fairfax County | $0.30 | $0.40 |
| Spotsylvania County | $0.30 | $0.40 |
| Stafford County | $0.30 | $0.40 |
| City of Fredericksburg | $0.31 | $0.40 |
| Town of Clifton | $0.30 | $0.40 |
| Town of Hillsboro | $0.35 | $0.40 |
These jurisdictions are required for one calendar year after the tax increase, to allow retailers with unsold inventory as of COB June 30, 2024 to pay the floor tax on the unsold inventory by filing a return in accordance with Code of Virginia §58.1-3830.D.
If you are a retailer located in any of the jurisdictions listed above, you are required to complete a report listing the count of your unsold inventory as of the end of operation on Sunday, June 30, 2024.
A completed report must be submitted to our office any time but no later than by COB on December 31, 2024, and payment must be made any time but no later than by June 30, 2025. If the report is not received by December 31, 2024, the NVCTB will process a statutory assessment of the tax required and issue a notice of such assessment with a demand for immediate payment of the tax including penalties and interest.
Mail completed form & payment to:
Northern Virginia Cigarette Tax Board
14150 Newbrook Drive, Suite 210
Chantilly, VA 20151
Or email completed form to [email protected] or submit it by fax to 703-802-0375.
Please make checks payable to: Northern Virginia Cigarette Tax Board.
Alternatively, you may complete and submit your Floor Tax Report electronically any time but no later than by COB Tuesday, December 31, 2024 by clicking on your jurisdiction online reporting form listed below:
Fairfax County Floor Tax Online Reporting Form
Spotsylvania County Floor Tax Online Reporting Form
Stafford County Floor Tax Online Reporting Form
City of Fredericksburg Floor Tax Online Reporting Form
Town of Clifton Floor Tax Online Reporting Form
Town of Hillsboro Floor Tax Online Reporting Form
If you file your floor tax online, please be sure to mail your payment in by the due date.
For those that own multiple retail stores, we can streamline the filing and payment process, allowing you to file a single form with a single payment in lieu of individually filing and paying for each store. If you are interested, please email a request for a consolidated tax filing form to [email protected]. The request must include an itemized list of each retailer with name and complete location address.
Please email [email protected] or call us at 703-802-0373 with any questions.