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 was due by COB on December 31, 2024, and payment shall be made any time but no later than by June 30, 2025.
Completed form & payment are to be mailed to:
Northern Virginia Cigarette Tax Board
14150 Newbrook Drive
Suite 210
Chantilly, VA 20151
Alternatively, completed forms may be submitted via email at [email protected] or submit it by fax to 703-802-0375. Please make checks payable to: Northern Virginia Cigarette Tax Board.
Delinquent Collections Actions and Associated Fees
Retailers that missed the December 31, 2024, filing deadline will receive a statutory assessment tax notice with a demand for immediate payment of the tax including a 10% penalty for late filing.
An Administrative Collection Fee of $30 will be automatically applied to all delinquent accounts 30 days after the first past due bill.
Accounts that remain unpaid 90 days will be forwarded to a collection agency and will be assessed an additional 20% fee in accordance with Code of Virginia §58.1-3919.1 and §58.1-3934.
Please email [email protected] or call us at 703-802-0373 with any questions.