Wholesalers are not authorized to sell cigarettes into the jurisdictions covered by the Northern Virginia Cigarette Tax Board until such time as they have been approved to do so by both the Virginia Dept. of Taxation and the Northern Virginia Cigarette Tax Board.
In order to become authorized to sell Dual VA/NVCTB stamped cigarettes into or within the jurisdictions covered by the Northern Virginia Cigarette Tax Board, every wholesale dealer, must first submit a completed application package to the Board and obtain their approval.
- Applicant must submit a completed Wholesaler Permit Application
- Submit a signed copy of NVCTB Resolution #5: Regulations for Wholesalers
- 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 (minimum – $9,000.00).
In addition, there is a yearly Registration Fee of two hundred dollars ($200.00) due upon initial registration and prior to January 31st of each year thereafter. In order to be authorized to affix stamps to packages of cigarettes, the wholesaler must first apply and be approved by the VA Dept. of Taxation for a stamping permit. Upon approval by the State of Virginia, the wholesaler may then apply to the NVCTB to become a registered agent. Once approved as a registered agent by the NVCTB, then the wholesaler may sell or distribute dual VA / NVCTB stamped cigarettes for resale within the jurisdictions of the Board.
Each month the Northern Virginia Cigarette Tax Board will forward to each wholesaler a MONTHLY cigarette tax report listing all of the wholesaler’s identified customer locations or accounts in the jurisdictions of the Board. The wholesaler will record on this report, the total packages of cigarettes delivered to each location, by jurisdiction, during the reporting period. In addition, any deliveries to any unlisted northern Virginia location or account must be hand-written as an addition to this report, by jurisdiction, with the name and complete address of the unlisted location or account.
The wholesaler must report ALL stamps purchased from the VA Dept. of Taxation and perform an accurate inventory count at the end of each reporting period.
The wholesaler must also account for ALL Dual VA/NVCTB stamps or stamped cigarettes purchased. Periodic audits will be conducted to determine any unaccounted variance in the number of stamps or stamped cigarettes reported and an assessment will be made if all stamps or stamped cigarettes have not been accounted for.
Should you have any questions concerning the sale of cigarettes within the jurisdictions of the Northern Virginia Cigarette Tax Board, please contact us at (703) 802-0373.