Guidance Document Information
||Guidelines for the Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale
||Sales and Use
||In the 2017 Session, the General Assembly enacted House Bill 1913 and Senate Bill 1390 (2017 Acts of Assembly, Chapters 112 and 453). The new law mandates the use of a new exemption certificate on and after January 1, 2018 for all purchases of cigarettes bearing Virginia revenue stamps for resale exempt from the Retail Sales and Use Tax.
Retailers and other dealers who purchase stamped cigarettes for resale will be required to use the new exemption certificate, which will be issued by the Department of Taxation to each qualifying business.
The Department has developed Guidelines for the Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale to facilitate understanding of and compliance with the new legislation.
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Posted On 11/15/2023
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|Explanation or Citations
||House Bill 1913 and Senate Bill 1390 (2017 Acts of Assembly, Chapters 112 and 453)
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