Virginia Vape Retail Licensing and Tax Compliance Standards

Virginia retailers selling vapor products and liquid nicotine must register with the Department of Taxation and remit excise tax on nicotine vapor products at $0.066 per milliliter under Code 58.1-1021.04:1. Sellers must verify purchaser age, restrict access to minors, post required signage, and follow child-resistant packaging rules referenced in Code 18.2-371.2. Localities are preempted from imposing additional retail licensing schemes beyond state framework, although general business zoning remains valid.

Selling tobacco or vapor products to anyone under 21 is a Class 2 misdemeanor, with civil penalties up to $100 for a first offense and up to $500 for subsequent offenses under Code 18.2-371.2. Failure to register or remit vapor excise tax can result in tax assessments, interest, and license revocation.