Virginia: Tobacco Excise Taxes
Virginia Cigarette and Tobacco Excise Taxes
|Total Virginia Cigarette Taxes||Average Cost Per Pack||Ranking (Highest to Lowest)|
|$0.30 / pack||$4.78 / pack||50th / 51|
In addition to (or instead of) traditional sales taxes, cigarettes and other tobacco products are subject to excise taxes on both the Virginia and Federal levels. Excise taxes on tobacco are implemented by every state, as are excises on alcohol and motor fuels like gasoline.
Current Virginia Tobacco Excise Tax Rates
The primary excise taxes on tobacco in Virginia are on cigarettes, though many states also have taxes on other tobacco products like cigars, snuff, or e-cigarettes. The tax on cigarettes is 30 cents per pack of 20 cigarettes and 10% of manufacturers price for tobacco that you roll yourself. Virginia has 96 cities and 2 counties that collect their own local excise taxes on cigarettes in addition to the state excise, with rates that range from as low as $0.04/pack to as high as $1.15/pack.
Virginia Cigarette Tax - $0.30 / pack
In Virginia, cigarettes are subject to a state excise tax of $0.30 per pack of 20. Cigarettes are also subject to Virginia sales tax of approximately $0.24 per pack, which adds up to a total tax per pack of $0.54. Virginia's cigarette excise tax rate has not been changed in over a decade.
The average cost of a pack of cigarettes in Virginia is $4.78, which is the 50th highest in the United States.
Virginia Other Tobacco Products Tax - 10% / Manufacturer's Price
In Virginia, other tobacco products are subject to a state excise tax of 10% / manufacturer's price as well as federal excise taxes (listed below).
The tax on Snuff per ounce is $0.18
Virginia Medical Marijuana Tax - 5.30%
Medical marijuana is legal in Virginia, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, medical marijuana is subject to a Virginia cannabis sales tax of 5.30%.
There is no state excise tax on medical marijuana paid by the consumer.
Virginia Recreational Marijuana Tax - 26.30%
Recreational marijuana is legal in Virginia, and is subject to state taxes. There are no federal excise taxes collected on marijuana, since it is still seen as illegal under Federal laws.
Currently, recreational marijuana is subject to a Virginia cannabis sales tax of 5.30%.
Recreational marijuana is subject to a state excise tax of 21%.
21% state cannabis excise tax in addition to the statewide 5.3% sales tax.
Payment of Virginia Tobacco Excise Taxes
Payments of tobacco excise taxes are made by vendors, not by consumers, though the taxes will be passed on in the tobacco's retail price. Sales reports and payments of cigarettes and other tobacco products are due on the 20th day of each month.
Federal Tobacco Excise Taxes
The price of all tobacco products sold in Virginia also includes Federal Tobacco excise taxes, which are collected from the manufacturer by the Tobacco and Tobacco Tax and Trade Bureau and generally passed on to the consumer in the product's price. Federal excise tax rates on tobacco products are as follows:
Cigars and Cigarettes
|Small Cigarettes||$50.33 per 1,000 cigarettes, or $1.01 per pack of 20|
|Large Cigarettes||$105.69 per 1,000 cigarettes, or $2.11 per pack of 20|
|Small Cigars||$50.33 per 1,000 cigars, or $1.01 per pack of 20|
|Large Cigars||52.75% of sales price but not to exceed $402.60 per 1,000 cigars, or $0.4026 maximum each|
Other Tobacco Products
|Pipe Tobacco||$2.8311 per pound, or $0.1769 per one-ounce tin|
|Chewing Tobacco||$0.5033 per pound, or $0.0315 per one-ounce tin|
|Snuff||$1.51 per pound, or $0.0944 per one-ounce tin|
|Roll-your-own Tobacco||$24.78 per pound, or $1.5488 per one-ounce tin|
There are also federal excise taxes on cigarette rolling paper and cigarette tubes.
Back to Virginia Sales Tax Handbook Top