Loudoun County, VA Business Licensing & Operations: Tobacco Retail License (2026)
Key Facts
- Governing chapter
- Codified Ordinances Ch. 884, Cigarette Tax
- Retail requirement
- State sales tax certificate + retail business license
- Supply source
- Must buy only from NVCTB-registered agents
- Record retention
- Invoices/receipts kept 3 years
- Tax rate
- Up to 40 cents per 20-pack
- Misdemeanor fine
- Up to $2,500 and/or 12 months jail
Summary
Loudoun County requires any retail store selling cigarettes to be a properly registered and licensed dealer, buying stock only from a registered agent of the Northern Virginia Cigarette Tax Board and keeping a valid state sales tax certificate and retail business license on file.
Only properly registered and licensed retail stores may sell cigarettes to the public. To be properly registered and licensed, a retail store must first have a valid Virginia state sales and use tax certificate and valid retail business license. Cigarettes must be purchased and stored separately for each business location. All copies of cigarette purchase invoices/receipts must be retained by the retailer for a period of three years and shall be made available to Agents of the NVCTB upon request for use in conducting audits and investigations.
Full Breakdown
Under Codified Ordinances Chapter 884, the Cigarette Tax chapter, a retail dealer that sells, offers for sale, stores, possesses, distributes, purchases, receives or transports cigarettes for sale within the County may buy only from a Board-registered agent. Retailers must give agents the business trade name and address of the sales location, and cigarettes bought for personal use cannot be diverted into a store for resale. " Cigarettes must be purchased and stored separately for each business location, and copies of purchase invoices and receipts must be kept for three years, with one year's worth stored on-site, available to Tobacco Revenue Agents of the Northern Virginia Cigarette Tax Board on request.
Failure to produce those receipts can result in confiscation of the retailer's cigarette stock until the Board reviews them and confirms the tax was paid. Every cigarette sold, stored, or received in the County must carry the NVCTB tax stamp; stock found without it, or without the jurisdictional tax paid, is seized by Board agents. 05(b) also requires retail dealers to make their place of business available for inspection by Tobacco Revenue Agents to confirm proper stamping and tax payment. 02 at up to 40 cents per pack of 20 cigarettes (or up to 2 cents per cigarette for other pack sizes).
Violations & Fines
Selling unstamped or untaxed cigarettes, buying from an unregistered source, or refusing an inspection triggers seizure of the cigarettes as contraband under 884.06, plus civil and criminal exposure. Section 884.13 makes any violation of the chapter a misdemeanor punishable by a fine of up to $2,500, up to 12 months in jail, or both, on top of any unpaid tax, penalty, or interest owed; 884.14 treats each day of continuing violation as a separate offense.
Frequently Asked Questions
Can any retail store in Loudoun County just start selling cigarettes?
Where must a Loudoun County retailer buy its cigarette stock?
How long must a retailer keep cigarette purchase records?
What happens if a Loudoun retailer is caught with unstamped cigarettes?
Sources & Official References
Other rules in Loudoun County
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