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General: Beginning January 1, 2018, cigarette retailers are required to use Form ST-10C, Cigarette Resale Certificate of Exemption to purchase cigarettes tax exempt for resale in Virginia. Filing.

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A Cigarette Resale Certificate of Exemption relieves the person who accepts the certificate from any liability for the payment or collection of the tax, except upon notice from the Tax Commissioner that such certificate is no longer acceptable.

ing to Code of Virginia § 18.2-371.2(B): “No person less than 21 years of age shall purchase, attempt to purchase or possess any tobacco product, including but not limited to cigarettes, cigars, smokeless tobacco, bidis, rolling papers, nicotine vapor products, alternative nicotine products, and hemp products.” ...

State / LocalitiesApplication FormLicense FeeVirginiaTT-1$600TT-1-A$100 per background checkWashingtonBusiness License WizardCigarette wholesaler fee: $650Tobacco License Information$65066 more rows

Currently, Virginia does not require tobacco and e-cigarette retailers to obtain a tobacco retail license. Without a comprehensive tobacco retail license program, Virginia cannot effectively enforce, educate, monitor, or penalize illegal sales of tobacco products to people under age 21.

All states have the legal authority to require tobacco retailers to obtain a license before selling tobacco products. Licensing fees can cover the costs of administering the licensing program and enforcing tobacco retail policies. There are at least 380,000 tobacco retailers in the United States.

A valid ABC license or. An Other Tobacco Product (OTP) distributor's license or. A retail sales and use tax registration for a physical place of business in Virginia and have been in good standing with us for 5 years or more.

How to fill out a Virginia ST-10. Date the form at the top. Name of dealer should be your registered business name. Virginia Account Number should be your registered business number in Virginia. Address should be the registered address of your company.

Any person doing business of selling cigarettes and other tobacco products in the State to ultimate consumers at retail locations is required to obtain a retail dealer's license for the sale of cigarettes and other tobacco products.

There is an application fee of $600 due with the application. Criminal background checks are also required for: The distributor's “principle operatives”: any officer.

You must meet the following requirements: Be registered as Retail Sales and Use Tax dealer or wholesale dealer and be in good standing with us. Have a physical place of business in Virginia that meets specific requirements: ... Have a local business license for each place of business as required by the locality.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232