Virginia § 58.1-1021.04:4 Purchase of tobacco products for resale

Virginia Statutes

§ 58.1-1021.04:4 — Purchase of tobacco products for resale

Virginia § 58.1-1021.04:4

JurisdictionVirginia

Title 58.1TAXATION

Subtitle ITAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION

Ch. 10CIGARETTE TAX

Art. 2.1TOBACCO PRODUCTS TAX

This text of Virginia § 58.1-1021.04:4 (Purchase of tobacco products for resale) is published on Counsel Stack Legal Research, covering Virginia primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Va. Code Ann. § 58.1-1021.04:4 (2026).

Text

No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows:

1.A retail dealer purchases from a distributor licensed by the Commonwealth of Virginia.

2.A retail dealer applies for and is granted a license as a distributor, and files returns and maintains records as required of licensed distributors under this article.

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No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows:

1. A retail dealer purchases from a distributor licensed by the Commonwealth of Virginia.

2. A retail dealer applies for and is granted a license as a distributor, and files returns and maintains records as required of licensed distributors under this article.