Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-5060 - Tobacco products
Universal Citation: 3 VA Admin Code 10-210-5060
Current through Register Vol. 41, No. 3, September 23, 2024
The tax applies to retail sales of cigarettes, cigars and other tobacco products. The tax is computed on the sales price as set forth in 23VAC10-210-4000 without any deduction for excise or other taxes on the products, whether such taxes are levied by the United States, the Commonwealth of Virginia, or any city, town or county.
Statutory Authority
§ 58.1-203 of the Code of Virginia.
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