Retail dealer means and includes every person who, in the usual course of business, purchases or receives cigarettes from any source whatsoever, for the purpose of sale or distribution within the jurisdictions covered by the Board, to the ultimate consumer.
All cigarette retailers located within the member jurisdictions of the Northern Virginia Cigarette Tax Board must ensure that the cigarettes placed for sale in their establishment are properly stamped and that the proper jurisdictional cigarette tax is paid. Below is an enlarged sample of the old cigarette tax stamp and the new cigarette tax stamp, either must be attached to the bottom of each package of cigarettes offered for sale or distribution anywhere within the above listed member jurisdictions of the Board.
All cigarettes must be purchased from an authorized wholesaler. All wholesalers are required to register annually with the Board. When purchasing cigarettes it is important that you inform the wholesaler as to the actual business name and address where the cigarettes will be sold so that the proper cigarette tax will be included with the purchase price. If you sell cigarettes at more than one location you must purchase cigarettes separately for each location. Copies of receipts and/or invoices for the purchase of cigarettes must be maintained at your business location for a period of at least one year. Should copies of receipts and / or invoices not be kept at your business location, all cigarettes may be seized until verification of receipts can be made. Agents of the Board periodically inspect retail locations. Any packages of cigarettes found without the proper cigarette tax paid or without the dual VA/NVCTB stamp affixed, will be confiscated. In addition, criminal penalties may be imposed for violation of local ordinances.
Prior to selling any cigarettes from your retail location, you should check with the Taxation office of the jurisdiction where your business is located to ensure that all proper business licenses have been obtained.
Both old and new stamps have the same tax value, so the existing stamp is still valid and may remain for sale to consumers.
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