Virginia § 58.1-1001 - Tax levied; rate
Full text of Virginia Code of Virginia § 58.1-1001 — Tax levied; rate, with citation guidance and answers to common questions.
§ 58.1-1001. Tax levied; rate
A. 1. Except as provided in subdivision 2 or subsection B, in addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes made of tobacco or any substitute thereof, for the purpose of distribution to any person within the Commonwealth, shall pay to the Commonwealth an excise tax of one and one-quarter mills on each such cigarette sold, stored, or received before August 1, 2004; an excise tax of one cent on each such cigarette sold, stored, or received on and after August 1, 2004, through midnight on June 30, 2005; an excise tax of 1.5 cents on each such cigarette sold, stored, or received on and after July 1, 2005, but before July 1, 2020; and an excise tax of three cents on each cigarette sold, stored, or received on and after July 1, 2020.
2. In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives cigarettes intended to be heated for the purpose of distribution to any person within the Commonwealth shall pay to the Commonwealth an excise tax at the rate of 2.25 cents per stick on each such cigarette intended to be heated that is sold, stored, or received on and after July 1, 2024.
B. In addition to all other taxes now imposed by law, every person within the Commonwealth who sells, stores, or receives roll-your-own tobacco, for the purpose of distribution within the Commonwealth, shall pay to the Commonwealth a cigarette excise tax at the rate of 10 percent of the manufacturer's sales price of such roll-your-own tobacco.
C. The revenues generated by the taxes imposed under this section on and after August 1, 2004, shall be collected by the Department and deposited into the Virginia Health Care Fund established under § 32.1-366.
D. The provisions of this section shall not apply to members of federal, state, county, city, or town law-enforcement agencies when possession of unstamped cigarettes is necessary in the performance of investigatory duties.
Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675; 2004, Sp. Sess. I, c. 3; 2006, c. 768; 2014, cc. 422, 458; 2024, c. 611.
Frequently Asked Questions About Virginia § 58.1-1001
What does Code of Virginia § 58.1-1001 cover?
Section 58.1-1001 ("Tax levied; rate") is part of the Code of Virginia, the codified statutory law of Virginia. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Virginia § 58.1-1001?
A common citation format is "Code of Virginia § 58.1-1001" (Virginia). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Virginia law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Virginia official source linked on this page or consult a licensed Virginia attorney.
How does Virginia § 58.1-1001 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Virginia can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Virginia.