§ 58.1-1021.02. (Effective until January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe rate of 10 percent of the manufacturer's sales price of such tobaccoproducts. Such tax shall be imposed at the time the distributor (i) brings orcauses to be brought into the Commonwealth from outside the Commonwealthtobacco products for sale; (ii) makes, manufactures, or fabricates tobaccoproducts in the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
(2004, Sp. Sess. I, c. 3; 2005, c. 71.)
§ 58.1-1021.02. (Effective January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe following rates:
1. Upon each package of moist snuff, at the rate of $0.18 per ounce with aproportionate tax at the same rate on all fractional parts of an ounce. Thetax shall be computed based on the net weight as listed by the manufactureron the package in accordance with federal law.
2. For purposes of the tax under this article, loose leaf tobacco shall beclassified as loose leaf tobacco single-units, loose leaf tobacco halfpound-units, and loose leaf tobacco pound-units. Such tax shall be imposed onthe distributor for loose leaf tobacco as follows:
a. $0.21 for each loose leaf tobacco single-unit;
b. $0.40 for each loose leaf tobacco half pound-unit;
c. $0.70 for each loose leaf tobacco pound-unit; and
d. For any other unit, pouch, or package of loose leaf tobacco, the tax shallbe by net weight and shall be $0.21 per unit, pouch, or package plus $0.21for each increment of 4 ounces or portion thereof that the loose leaf tobaccoexceeds 16 ounces.
The tax for each unit, pouch, or package of loose leaf tobacco shall be inaccordance with the provisions of subdivisions a. through d. only andregardless of sales price.
3. Upon tobacco products other than moist snuff or loose leaf tobacco, at therate of 10 percent of the manufacturer's sales price of such tobacco products.
Such tax shall be imposed at the time the distributor (i) brings or causes tobe brought into the Commonwealth from outside the Commonwealth tobaccoproducts for sale; (ii) makes, manufactures, or fabricates tobacco productsin the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
C. A distributor that calculates and pays the tax pursuant to subdivision A 1or A 2 in good faith reliance on the net weight listed by the manufacturer onthe package or on the manufacturer's invoice shall not be liable foradditional tax, or for interest or penalties, solely by reason of asubsequent determination that such weight information was incorrect.
(2004, Sp. Sess. I, c. 3; 2005, c. 71; 2010, cc. 191, 804.)
§ 58.1-1021.02. (Effective until January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe rate of 10 percent of the manufacturer's sales price of such tobaccoproducts. Such tax shall be imposed at the time the distributor (i) brings orcauses to be brought into the Commonwealth from outside the Commonwealthtobacco products for sale; (ii) makes, manufactures, or fabricates tobaccoproducts in the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
(2004, Sp. Sess. I, c. 3; 2005, c. 71.)
§ 58.1-1021.02. (Effective January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe following rates:
1. Upon each package of moist snuff, at the rate of $0.18 per ounce with aproportionate tax at the same rate on all fractional parts of an ounce. Thetax shall be computed based on the net weight as listed by the manufactureron the package in accordance with federal law.
2. For purposes of the tax under this article, loose leaf tobacco shall beclassified as loose leaf tobacco single-units, loose leaf tobacco halfpound-units, and loose leaf tobacco pound-units. Such tax shall be imposed onthe distributor for loose leaf tobacco as follows:
a. $0.21 for each loose leaf tobacco single-unit;
b. $0.40 for each loose leaf tobacco half pound-unit;
c. $0.70 for each loose leaf tobacco pound-unit; and
d. For any other unit, pouch, or package of loose leaf tobacco, the tax shallbe by net weight and shall be $0.21 per unit, pouch, or package plus $0.21for each increment of 4 ounces or portion thereof that the loose leaf tobaccoexceeds 16 ounces.
The tax for each unit, pouch, or package of loose leaf tobacco shall be inaccordance with the provisions of subdivisions a. through d. only andregardless of sales price.
3. Upon tobacco products other than moist snuff or loose leaf tobacco, at therate of 10 percent of the manufacturer's sales price of such tobacco products.
Such tax shall be imposed at the time the distributor (i) brings or causes tobe brought into the Commonwealth from outside the Commonwealth tobaccoproducts for sale; (ii) makes, manufactures, or fabricates tobacco productsin the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
C. A distributor that calculates and pays the tax pursuant to subdivision A 1or A 2 in good faith reliance on the net weight listed by the manufacturer onthe package or on the manufacturer's invoice shall not be liable foradditional tax, or for interest or penalties, solely by reason of asubsequent determination that such weight information was incorrect.
(2004, Sp. Sess. I, c. 3; 2005, c. 71; 2010, cc. 191, 804.)
§ 58.1-1021.02. (Effective until January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe rate of 10 percent of the manufacturer's sales price of such tobaccoproducts. Such tax shall be imposed at the time the distributor (i) brings orcauses to be brought into the Commonwealth from outside the Commonwealthtobacco products for sale; (ii) makes, manufactures, or fabricates tobaccoproducts in the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
(2004, Sp. Sess. I, c. 3; 2005, c. 71.)
§ 58.1-1021.02. (Effective January 1, 2011) Tax on tobacco products.
A. In addition to all other taxes now imposed by law, there is hereby imposeda tax upon the privilege of selling or dealing in tobacco products in theCommonwealth by any person engaged in business as a distributor thereof, atthe following rates:
1. Upon each package of moist snuff, at the rate of $0.18 per ounce with aproportionate tax at the same rate on all fractional parts of an ounce. Thetax shall be computed based on the net weight as listed by the manufactureron the package in accordance with federal law.
2. For purposes of the tax under this article, loose leaf tobacco shall beclassified as loose leaf tobacco single-units, loose leaf tobacco halfpound-units, and loose leaf tobacco pound-units. Such tax shall be imposed onthe distributor for loose leaf tobacco as follows:
a. $0.21 for each loose leaf tobacco single-unit;
b. $0.40 for each loose leaf tobacco half pound-unit;
c. $0.70 for each loose leaf tobacco pound-unit; and
d. For any other unit, pouch, or package of loose leaf tobacco, the tax shallbe by net weight and shall be $0.21 per unit, pouch, or package plus $0.21for each increment of 4 ounces or portion thereof that the loose leaf tobaccoexceeds 16 ounces.
The tax for each unit, pouch, or package of loose leaf tobacco shall be inaccordance with the provisions of subdivisions a. through d. only andregardless of sales price.
3. Upon tobacco products other than moist snuff or loose leaf tobacco, at therate of 10 percent of the manufacturer's sales price of such tobacco products.
Such tax shall be imposed at the time the distributor (i) brings or causes tobe brought into the Commonwealth from outside the Commonwealth tobaccoproducts for sale; (ii) makes, manufactures, or fabricates tobacco productsin the Commonwealth for sale in the Commonwealth; or (iii) ships ortransports tobacco products to retailers in the Commonwealth to be sold bythose retailers. It is the intent and purpose of this article that thedistributor who first possesses the tobacco product subject to this tax inthe Commonwealth shall be the distributor liable for the tax. It is furtherthe intent and purpose of this article to impose the tax once, and only onceon all tobacco products for sale in the Commonwealth.
B. No tax shall be imposed pursuant to this section upon tobacco products notwithin the taxing power of the Commonwealth under the Commerce Clause of theUnited States Constitution.
C. A distributor that calculates and pays the tax pursuant to subdivision A 1or A 2 in good faith reliance on the net weight listed by the manufacturer onthe package or on the manufacturer's invoice shall not be liable foradditional tax, or for interest or penalties, solely by reason of asubsequent determination that such weight information was incorrect.
(2004, Sp. Sess. I, c. 3; 2005, c. 71; 2010, cc. 191, 804.)
