23 VAC Title 23 Agency 10 — Virginia Tax Regulations
23VAC10-210-5060
Tobacco products
Official textlaw.lis.virginia.gov
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.
Source: view the official text
Nearby sections (25 sections)
- 10-210-3074 · Research; use of exemption certificates
- 10-210-3080 · Returned goods
- 10-210-3090 · Sale or quitting of business; successor business
- 10-210-4000 · (Repealed.)
- 10-210-4010 · (Repealed.)
- 10-210-4020 · Schools and colleges, certain educational institutions…
- 10-210-4030 · (Repealed.)
- 10-210-4040 · Services
- 10-210-4050 · Ships or vessels used or to be used exclusively or…
- 10-210-4060 · (Repealed.)
- 10-210-4070 · Sign manufacturers and painting
- 10-210-4080 · (Repealed.)
- 10-210-5060 · Tobacco products
- 10-210-5070 · Trade-ins
- 10-210-5080 · (Repealed.)
- 10-210-6000 · Transportation or delivery charges
- 10-210-6010 · Trustees, receivers, assignees, executors, and…
- 10-210-6020 · Typesetting
- 10-210-6030 · Use tax
- 10-210-6040 · Vending machine sales; generally
- 10-210-6041 · Vending machine sales; dealers engaged in the business of…
- 10-210-6042 · Vending machine sales; dealers under contract with…
- 10-210-6043 · Vending machine sales; other dealers selling tangible…
- 10-210-6050 · Veterinarians
- 10-210-6060 · Watercraft sales, leases, and rentals; repair and…