Effective July 1, 2020, Item 3-5.21 of House Bill 30 (the 2020 Appropriation Act) increases the tobacco products tax rates on all products subject to the tax for taxable sales or purchases occurring on and after such date. This budget provision also imposes the tobacco products tax on liquid nicotine products at the rate of $0.066 per milliliter of liquid nicotine, effective July 1, 2020.
Updated Guidelines and Rules for the Tobacco Products Tax have been published to reflect these changes. As necessary, additional guidelines and rules will be published and posted on the Virginia Tax website at www.tax.virginia.gov. For additional information, please contact the agency's Tobacco Unit at email@example.com or call 804.371.0730.