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Virginia Code Title 58.1. Taxation § 58.1-1021.04:4. Purchase of tobacco products for resale

Current as of January 01, 2025 | Updated by Findlaw Staff

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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Cite this article: FindLaw.com - Virginia Code Title 58.1. Taxation § 58.1-1021.04:4. Purchase of tobacco products for resale - last updated January 01, 2025 | https://codes.findlaw.com/va/title-58-1-taxation/va-code-sect-58-1-1021-04-4/

FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.

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