Section 5060. Tobacco products

Latest version.

The tax applies to retail sales of cigarettes, cigars and other tobacco products. The tax is computed on the sales price as set forth in 23VAC10-210-4000 without any deduction for excise or other taxes on the products, whether such taxes are levied by the United States, the Commonwealth of Virginia, or any city, town or county.

Historical Notes

Derived from VR630-10-103; revised January 1, 1979; January 1, 1985; amended, eff. July 1, 1993.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

                    
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