Phone: (804) 646-7000
Online: RVA311.com
Please submit all inquiries using
the City's RVA 311 system
Address:
Department of Finance
900 E. Broad Street
Richmond, VA 23219
Cigarette Tax
The City’s Cigarette Tax is managed by the Department of Finance’s Cash Operations Unit. The Cigarette Tax is a tax levied and collected by sellers and dealers of packaged cigarettes. The tax is imposed through the purchasing of stamps by sellers and dealers which must be affixed to cigarette packs if they are to be sold in the City of Richmond.
Cigarette Tax Forms
- Cigarette Tax Stamp Order Form (Distributors) – Cigarette distributors should use this form to obtain bulk heat applied rolls of cigarette tax stamps
- Cigarette Tax Stamp Order Form (Retailers) – Cigarette retailers should use this form to obtain hand applied sheets of cigarette tax stamps
- Penalty and Interest Waiver Online Application Form – Use this online form to request a waiver of penalty and interest for a number of different tax types
Cigarette Tax Rates, Penalties, and Interest
- Rate: $0.025 per cigarette
- $0.50 per 20 pack of cigarettes
- $0.625 per 25 pack of cigarettes
- Penalty: 10 percent, not to exceed an amount equal to ten percent per month, upon any tax found to be overdue and unpaid
- Interest: 9 percent annually upon any tax found to be overdue and unpaid
Cigarette Tax Governing Legislation*
For detailed legislative information on the Cigarette Tax, please refer to the following:
* Please note, this list may not be exhaustive of all sections of governing code
Cigarette Tax Frequently Asked Questions (FAQs)
What is defined as a cigarette or package?
A cigarette means any slender roll of cut tobacco enclosed in paper and meant to be smoked.
A package (more colloquially referred to as a pack) means any box, can, or other container of any cigarettes, regardless of the material from which such container is made, to which the internal revenue stamp of the United States government is required or was formerly required to be affixed and in which retail sales of such cigarettes are normally made or intended to be made.
Where can I obtain cigarette tax stamps?
Every dealer and seller in the city shall have the right to buy such stamps from the Director of Finance and to affix the same to packages of cigarettes. These stamps can be purchased via mail using the distributor or retailer form or can be purchased in person from the following location:
City Hall - Cash Operations Unit
900 E. Broad Street, Room 102
Richmond, VA 23219
What forms of payment are accepted for cigarette tax stamps?
Payment for cigarette tax stamps is accepted in a variety of forms including personal or business checks, cashiers’ checks, cash, credit/debit cards, and wire transfer. Please note that personal or business checks must clear prior to order fulfillment – if you require cigarette tax stamps immediately another form of payment is preferred.
As a dealer or seller, what does this mean for my cigarette inventory and record keeping?
Every local dealer and seller is required to maintain and keep, for a period of two years, records, books, and invoices of cigarettes sold and delivered by such dealer or seller. These records, books, and invoices of cigarettes sold must be made available to the Finance Department, upon demand, at all reasonable times. Every local dealer and seller must make any and all of its cigarettes available for examination at any location where the same are placed, stored, sold, offered for sale, or displayed for sale.