Final Report

The report was distributed to interested parties on November 22, 2011, and is published on the General Assembly's website:

Legislative History

2011 House Bill 2038 and Senate Bill 1085 (Chapters 366 and 293) required the Tax Commissioner to convene a working group to review localities' current policies on:

  1. Appeals of penalties related to the cigarette tax assessed on wholesalers and retailers
  2. The desirability of having a single stamp for state and local taxes;
  3. Methods of determining the validity of partially visible cigarette tax stamps; and
  4. Other related issues.

The working group consisted of representatives of the Virginia Wholesalers and Distributors Association, Virginia Retail Merchants Association, the Retail Alliance, the Virginia Petroleum, Convenience and Grocery Association, the Northern Virginia Cigarette Tax Board, the Virginia Municipal League, those counties that levy a local cigarette tax, and other individuals as deemed necessary.

Legislative Documents

  • "Use of Tax Stamps as Evidence of Payment of Local Cigarette Taxes" H. Doc. 5 (2006) (PDF)
Study Documents

Potential Issues Submitted by Working Group Members