Code of Virginia (Title 58.1 — Taxation)
Va. Code § 58.1-1002
Exemptions
Official textlaw.lis.virginia.gov
The tax levied shall not apply to free distribution of sample cigarettes in packages containing five or fewer cigarettes or to any package of cigarettes customarily donated free of charge by manufacturers of cigarettes to employees in factories where cigarettes are manufactured in this Commonwealth, when such packages of cigarettes are not taxed by the federal government.
Source: view the official text
Nearby sections (25 sections)
- 58.1-929 · Compensation and expenses of board members and employees
- 58.1-930 · Reciprocal application of arbitration provisions
- 58.1-931 · Imposition of tax
- 58.1-932 · Qualified heir personally liable
- 58.1-933 · Notice of disposition or change in use of property
- 58.1-934 · Purpose
- 58.1-935 · Definitions
- 58.1-936 · Imposition of tax
- 58.1-937 · Filing of return; payment of tax
- 58.1-938 · Amended return; additional tax
- 58.1-1000 · Definitions
- 58.1-1001 · Tax levied; rate
- 58.1-1002 · Exemptions
- 58.1-1003 · How paid; affixing of stamps; records of stamping agents;…
- 58.1-1003.1 · Bad debt; deduction; definition
- 58.1-1003.2 · Roll-your-own tobacco cigarette excise tax; how paid;…
- 58.1-1003.3 · Roll-your-own cigarette machines
- 58.1-1006 · Forms and kinds of containers, methods of breaking…
- 58.1-1007 · Documents touching purchase, sale, etc., of cigarettes to…
- 58.1-1008 · Monthly reports of stamping agents; penalty
- 58.1-1008.1 · Monthly reports of tobacco product manufacturers
- 58.1-1008.2 · Materially false statements in reports
- 58.1-1009 · Preparation, design, and sale of stamps; unlawful sale or…
- 58.1-1010 · Sale of unstamped cigarettes by wholesale dealers; penalty
- 58.1-1011 · Qualification for permit to affix Virginia revenue stamps;…