Virginia law requires individuals accepting purchase orders for delivery sales of cigarettes to collect and remit cigarette taxes to the state, unless proof of prior payment is provided. If taxes are not collected, the Virginia Department of Taxation must be notified with specific sale details. This law ensures proper tax collection and reporting for cigarette sales.
Anyone accepting a purchase order for a cigarette delivery sale is responsible for collecting and remitting the cigarette taxes to the Virginia Department of Taxation.
Yes, if you can provide proof that the taxes have already been paid, such as revenue stamps or other documentation.
The Virginia Department of Taxation must be notified with details of the sale, including buyer and seller information, cigarette brands, and quantities.
The notification must include the consumer's name and address, seller's name and address, cigarette brands sold, and the quantity sold.