IPCPR Legislative | Shipping in Virginia

Shipping in Virginia

virginia

Shipping in Virginia

Virginia does not have any restrictions on the shipping of tobacco products. The federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

As a matter of state law, it is unlawful to import, transport, or possess for resale any tobacco products in the Commonwealth without a permit.  Therefore, all distributors of “Other Tobacco Products” in Virginia are required to obtain a Distributors License from The Virginia Department of Taxation.

 

Va. Code § 58.1-1021.04:3 Unlawful importation, transportation, or possession of tobacco products; civil penalty

 

Additional information about licensing in Virginia is available at the Operating Your Business link above.

Virginia does not have any specific age verification requirements for the shipping of tobacco products to consumers. The federal PACT Act age verification requirements for the shipping of cigarettes, roll-your-own tobacco, and smokeless tobacco products apply.

 

15 U.S.C. §§ 375 to 378

Virginia imposes a tax on tobacco products purchased for sale in the Commonwealth by any person engaged in the business of a tobacco product distributor. With respect to shipping, the “tobacco products tax” is imposed on tobacco products a distributor brings into the Commonwealth for sale in the Commonwealth, or ships or transports to retailer dealers in the Commonwealth to be sold by those retail dealers in the Commonwealth. It is imposed on the distributor at the time the distributor sells the tobacco products to a retail dealer located in Virginia. Retail dealers in possession of untaxed tobacco products are also liable for the tax.

 

In addition, each tobacco manufacturer that ships tobacco products to any person located in the Commonwealth must file an annual report with the Department of Taxation. The report must identify the names and addresses of persons in the Commonwealth to whom shipments of tobacco products (excluding cigarettes) were made during the previous year. The report is due on or before February 20th of each year. The report must also include the type, brand and quantity of the products shipped to each recipient. For tobacco products taxed based on weight, such as moist snuff and loose leaf tobacco, the report must include both the total units and weight of each tobacco product shipped to each recipient.

 

 

Additional information about taxation in Virginia, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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