Floor Tax Reporting – June 30, 2024

Floor Tax refers to a one-time tax equal to the difference between the “New Tax Rate as of 7/1/24”, and the “Current Tax Rate” as shown in the table below, assessed on unsold cigarette inventory as of close of business June 30, 2024.

The following jurisdictions will be increasing their local cigarette tax rates effective July 1, 2024:

JurisdictionCurrent Tax RateNew Tax Rate as of 7/1/24
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
* Final Adoption Pending

Any locality increasing its tax rate is required, for one calendar year after the increase, to allow retailers with unsold inventory to pay the tax increase 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 by December 31, 2024, and payment must be made 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].

Please make checks payable to: Northern Virginia Cigarette Tax Board.

Alternatively, you may complete and submit your Floor Tax Report electronically by clicking on your jurisdiction online reporting form listed below on or after July 1, 2024:

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.

Please email [email protected] or call us at 703-802-0373 with any questions.