Wholesalers are not authorized to sell cigarettes into the jurisdictions covered by the Northern Virginia Cigarette Tax Board until such time as they have been approved to do so by both the Virginia Dept. of Taxation and the Northern Virginia Cigarette Tax Board.
In order to become authorized to sell Dual VA/NVCTB stamped cigarettes into or within the jurisdictions covered by the Northern Virginia Cigarette Tax Board, every wholesale dealer, must first submit a completed application package to the Board and obtain their approval.
Application Requirements
- Applicant must submit a completed NVCTB WHSLR Permit Application
- Provide a NVCTB Bond of one hundred and fifty (150) percent of the average monthly tax liability (minimum – $9,000.00).
Click here to see the list of all registered wholesalers authorized to sell cigarettes in any of the 25 NVCTB member jurisdictions.
In addition, there is a yearly Registration Fee of two hundred dollars ($200.00) due upon initial registration and by December 31st of each year thereafter. In order to be authorized to affix stamps to packages of cigarettes, the wholesaler must first apply and be approved by the VA Dept. of Taxation for a stamping permit. Upon approval by the State of Virginia, the wholesaler may then apply to the NVCTB to become a registered agent. Once approved as a registered agent by the NVCTB, then the wholesaler may sell or distribute dual VA / NVCTB stamped cigarettes for resale within the jurisdictions of the Board.
Each month the Northern Virginia Cigarette Tax Board shall provide each wholesaler a MONTHLY Cigarette Activity Workbook with 3 tabs: Activity, Stamps Use Report and Retailer Details. The wholesaler shall provide registration numbers and total packages of cigarettes delivered to each retailer during the reporting period in the Activity tab. Registration numbers along with retailer names and addresses are provided in the Retailer Details Tab of the workbook. For any retailers not listed, wholesaler shall send a registration number request via email to [email protected] with the retailer’s full name and address.
The wholesaler shall report ALL stamps purchased from the VA Dept. of Taxation and perform an accurate inventory count at the end of each reporting period.
The wholesaler must also account for ALL Dual VA/NVCTB stamps or stamped cigarettes purchased. Periodic audits will be conducted to determine any unaccounted variance in the number of stamps or stamped cigarettes reported and an assessment will be made if all stamps or stamped cigarettes have not been accounted for.
A $50 NSF shall be assessed for any payment made to the NVCTB that is returned by the bank unpaid.
Should you have any questions concerning the sale of cigarettes within the jurisdictions of the Northern Virginia Cigarette Tax Board, please contact us at (703) 802-0373.
Additional Forms
- NVCTB Dual Stamp Order Form (this form is required with the Virginia Cigarette Tax Stamp Order Form).
- Virginia Cigarette Tax Stamp Order Form (this form is required with the NVCTB Dual Stamp Order Form).
- Application for NVCTB Stamp Credit
- Authorized Agent Contact Sheet