Virginia Statewide Rule
Virginia Vape Retail Licensing and Tax Compliance Standards
Key Facts
- Nicotine tax
- 6.6¢/mL closed; 10% wholesale open
- Retailer license
- Required (§ 58.1-1021.04:1)
- Minimum sale age
- 21 (§ 18.2-371.2)
- Under-21 sale penalty
- $500 first; $2,500 repeat (civil)
- Local licensing
- No separate tobacco permit
Summary
Virginia requires retail tobacco and liquid nicotine sellers to comply with state licensing under Code 58.1-1021.04:1 and prohibits sales to anyone under 21 per Code 18.2-371.2.
§ 58.1-1021.04:1 . (Effective until October 1, 2026) Distributor's or remote retail seller's license; penalties. A. 1. No person shall engage in the business of selling or dealing in tobacco products as a distributor in the Commonwealth without first having received a separate license from the Department for each location or place of business. Each application for a distributor's license shall be accompanied by a fee to be prescribed by the Department. Every application for such license shall be made on a form prescribed by the Department and the following information shall be provided on the application: a. The name and address of the applicant. If the applicant is a firm, partnership, or association, the name and address of each of its members shall be provided. If the applicant is a corporation, the name and address of each of its principal officers shall be provided; b. The address of the applicant's principal place of business; c. The place or places where the business to be licensed is to be conducted; and d. Such other information as the Department may require for the purpose of the administration of this article. 2. A person outside the Commonwealth who ships or transports tobacco products to retailers in the Commonwealth, to be sold by those retailers, may make application for license as a distributor, be granted such a license by the Department, and thereafter be subject to all the provisions of this article.
Full Breakdown
Virginia retailers and remote sellers of liquid nicotine and nicotine vapor products must obtain a license from the Department of Taxation under Code § 58.1-1021.04:1. The tax on these products, set by Code § 58.1-1021.02, is $0.066 per milliliter for closed systems and 10% of the wholesale price for open systems. Sellers must verify that purchasers are 21 or older under Code § 18.2-371.2. Localities may apply general business licensing and zoning but cannot create a separate tobacco-specific permit scheme.
Violations & Penalties
Selling vapor products to anyone under 21 is a civil penalty of $500 for a first violation and $2,500 for a second or subsequent violation within three years under Code § 18.2-371.2, plus possible license suspension. Unlicensed sellers face tax assessments and penalties.
Frequently Asked Questions
Do online vape retailers need to register?
Can localities require a separate vape license?
Sources
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