Cigarette Tax | Virginia Tax

Virginia TAX Study of Local Cigarette Tax Enforcement Policies


Code of Virginia

§ 58.1-1017 – Sale, purchase, possession, etc., of cigarettes for purpose of evading tax; penalties

§ 15.2-1300 – Joint exercise of powers by political subdivisions

§ 58.1-1000 – Definitions

§ 58.1-3830 – Local cigarette taxes authorized: use of dual die or stamp to evidence payment

§ 58.1-3832 – Local ordinances to administer and enforce local taxes on sale or use of cigarettes

§ 58.1-3832.1 – Regional cigarette tax boards


Office of the Attorney General
Tobacco Enforcement Section

Prevent all Cigarette Trafficking (PACT) Act


VACo – Virginia Association of Counties

Cigarette Tax Toolkit