Cigarette vendors are not authorized to sell or place cigarettes into the jurisdictions covered by the Northern Virginia Cigarette Tax Board until they have been approved by the Board as an authorized agent
Any person wishing to sell cigarettes by placing them in cigarette vending machines within the member jurisdictions of the Board must first make application to the Board to qualify as a Registered Agent.
- Applicant must submit a completed operator permit application
- Submit a signed copy of NVCTB Resolution #7: Regulations for Cigarette Machine Operators
- Submit a signed copy of Resolution #10: Penalties
- Provide a NVCTB Bond Registered Agent Cigarette Tax Bond of one hundred and fifty (150) percent of the average monthly tax liability (with a minimum bond amount of $500.00)
In addition, there is a yearly Registration Fee of one hundred dollars ($100.00) due upon initial registration and prior to January 31st of each year thereafter. Only after becoming qualified and approved by the Board as a Registered Agent, the Cigarette Machine Operator is then authorized to sell Dual VA/NVCTB stamped cigarettes from vending machines located within the jurisdictions of the Board.
Each cigarette machine operator shall report and pay on each package of cigarettes placed in a machine, a tax at the rate of the jurisdiction in which the machine is located. Cigarettes shall be placed in a vending machine to allow visual inspection of the Dual VA/NVCTB Revenue Stamp. Should a machine be removed from a location an ending inventory shall be so indicated and charged or credited against the deliveries made to the location or account for the reporting period during which it was removed.
Each month the Northern Virginia Cigarette Tax Board will forward to each vending company a MONTHLY cigarette tax report listing all the identified cigarette machine locations or accounts in the jurisdictions of the Board. The operator will record on this the total packages of cigarettes placed in each cigarette machine, by location and jurisdiction, during the reporting period. In addition, any deliveries to any unlisted Northern Virginia cigarette machine location or account must be hand written as an addition to this report, by jurisdiction, with the name and address of the unlisted machine location or account.
The cigarette machine operator must purchase ALL NVCTB stamped cigarettes from an authorized wholesaler. The operator shall report ALL such purchases on their monthly cigarette tax report along with reporting an accurate inventory count.
The cigarette machine operator must also account for ALL Dual VA/NVCTB stamped cigarettes purchased. Periodic audits will be conducted to determine any accounted variance in the number of stamped cigarettes reported and an assessment will be made if all stamped cigarettes have not been accounted for.
Should you have any questions concerning the sale of packages of cigarettes from vending machines within the jurisdictions of the Northern Virginia Cigarette Tax Board, please contact us at (703) 802-0373.