{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2026\/code-json\/58.1-1021.01.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2026\/code-text\/58.1-1021.01.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2026\/code-xml\/58.1-1021.01.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2026\/code-html\/58.1-1021.01.html"}],"law_id":370894,"edition_id":2,"section_id":370894,"structure_id":52823,"section_number":"58.1-1021.01","catch_line":"Definitions","history":"2004, Sp. Sess. I, c. 3; 2005, c. 71; 2006, c. 768; 2010, cc. 191, 804; 2019, c. 790; 2022, cc. 738, 779; 2024, cc. 611, 796, 821.","full_text":"As used in this article, unless the context requires a different meaning:\n\n\t\t“Actual cost” means the actual price paid by a remote retail seller for each individual stock keeping unit or SKU.\n\n\t\t“Alternative nicotine product” means any noncombustible product containing nicotine that is not made of tobacco and is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. “Alternative nicotine product” does not include any nicotine vapor product or any product regulated as a drug or device by the U.S. Food and Drug Administration (FDA) under Chapter V (21 U.S.C. \u00a7 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.\n\n\t\t“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette as such term is defined in \u00a7 58.1-1000.\n\n\t\t“Closed system” means any nicotine vapor product capable of utilizing a disposable container that is (i) prefilled with liquid nicotine and sealed by the manufacturer, (ii) not easily refillable or intended or designed to be refillable, and (iii) intended or used to dispense liquid nicotine for use in a nicotine vapor product that is intended or designed for reuse. “Closed system” does not include any open system.\n\n\t\t“Consumer” means the person who is the end or final user of tobacco products or liquid nicotine.\n\n\t\t“Delivery sale” means a sale of liquid nicotine or nicotine vapor products to a consumer in the Commonwealth in which the consumer submits the order for the sale by telephone, over the Internet, or through the mail or another delivery system, and where the liquid nicotine or nicotine vapor products are shipped through a delivery service. “Delivery sale” does not include a sale of liquid nicotine or nicotine vapor products not for personal consumption to a person who is a manufacturer, distributor, or retail dealer.\n\n\t\t“Distributor” means (i) any person engaged in the business of selling tobacco products in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any tobacco products for sale; (ii) any person who makes, manufactures, fabricates, or stores tobacco products in the Commonwealth for sale in the Commonwealth; (iii) any person engaged in the business of selling tobacco products outside the Commonwealth who ships or transports tobacco products to any person in the business of selling tobacco products in the Commonwealth; or (iv) any retail dealer in possession of untaxed tobacco products in the Commonwealth.\n\n\t\t“Heated tobacco product” means a product other than a cigarette intended to be heated, as such term is defined in \u00a7 58.1-1000, containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.\n\n\t\t“Liquid nicotine” means a liquid or other substance containing nicotine in a concentration that is sold, marketed, and intended for use in a nicotine vapor product.\n\n\t\t“Loose leaf tobacco” means any leaf tobacco that is not intended to be smoked but does not include moist snuff. Loose leaf tobacco weight unit categories shall be as follows:\n\n1\n\n“Loose leaf tobacco half pound-unit” means a consumer-sized unit, pouch, or package containing at least four ounces but not more than eight ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.\n\n2\n\n“Loose leaf tobacco pound-unit” means a consumer-sized unit, pouch, or package containing more than eight ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.\n\n3\n\n“Loose leaf tobacco single-unit” means a consumer-sized unit, pouch, or package containing less than four ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.\n\t\t\t“Manufacturer” means a person who manufactures or produces tobacco products and sells tobacco products to a distributor.\n\n\t\t\t“Manufacturer’s representative” means a person employed by a manufacturer to sell or distribute the manufacturer’s tobacco products.\n\n\t\t\t“Manufacturer’s sales price” means the actual price for which a manufacturer, manufacturer’s representative, or any other person sells tobacco products to an unaffiliated distributor.\n\n\t\t\t“Moist snuff” means a tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.\n\n\t\t\t“Nicotine vapor product” means any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from nicotine in a solution or other form, including liquid nicotine. “Nicotine vapor product” includes any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, closed system, open system, or similar product or device and any cartridge or other container of nicotine in a solution or other form, including liquid nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. “Nicotine vapor product” does not include any product regulated by the FDA under Chapter V (21 U.S.C. § 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.\n\n\t\t\t“Open system” means a nicotine vapor product designed and intended by the manufacturer to be reusable and refilled with liquid nicotine of the end user’s choice. “Open system” does not include any closed system.\n\n\t\t\t“Person” means any individual, corporation, partnership, association, company, business, trust, joint venture, or other legal entity.\n\n\t\t\t“Pipe tobacco” means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered or purchased by consumers as tobacco to be smoked in a pipe.\n\n\t\t\t“Remote retail sale” means any sale of cigars or pipe tobacco to a consumer in the Commonwealth when (i) the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the consumer when the request for the purchase or order is made, or (ii) the cigars or pipe tobacco are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the consumer when the buyer obtains possession of the cigars or pipe tobacco.\n\n\t\t\t“Remote retail seller” means a person located within or outside of the Commonwealth that makes remote retail sales of cigars or pipe tobacco.\n\n\t\t\t“Retail dealer” means every person that sells or offers for sale any tobacco product or liquid nicotine to consumers at retail in a transaction other than a remote retail sale and includes any person that holds an approved Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale or an Other Tobacco Products Distributor’s License issued by the Department of Taxation.\n\n\t\t\t“SKU” means an individual stock keeping unit identifier used for tracking inventory.\n\n\t\t\t“Tobacco product” or “tobacco products” means (i) “cigar” as defined in § 5702(a) of the Internal Revenue Code, and as such section may be amended; (ii) “smokeless tobacco” as defined in § 5702(m) of the Internal Revenue Code, and as such section may be amended; or (iii) “pipe tobacco” as defined in § 5702(n) of the Internal Revenue Code, and as such section may be amended. “Tobacco products” also includes loose leaf tobacco.\n\n","order_by":null,"text":{"0":{"id":1383591,"text":"As used in this article, unless the context requires a different meaning:\t\t“Actual cost” means the actual price paid by a remote retail seller for each individual stock keeping unit or SKU.\t\t“Alternative nicotine product” means any noncombustible product containing nicotine that is not made of tobacco and is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. “Alternative nicotine product” does not include any nicotine vapor product or any product regulated as a drug or device by the U.S. Food and Drug Administration (FDA) under Chapter V (21 U.S.C. \u00a7 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.\t\t“Cigar” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette as such term is defined in \u00a7 58.1-1000.\t\t“Closed system” means any nicotine vapor product capable of utilizing a disposable container that is (i) prefilled with liquid nicotine and sealed by the manufacturer, (ii) not easily refillable or intended or designed to be refillable, and (iii) intended or used to dispense liquid nicotine for use in a nicotine vapor product that is intended or designed for reuse. “Closed system” does not include any open system.\t\t“Consumer” means the person who is the end or final user of tobacco products or liquid nicotine.\t\t“Delivery sale” means a sale of liquid nicotine or nicotine vapor products to a consumer in the Commonwealth in which the consumer submits the order for the sale by telephone, over the Internet, or through the mail or another delivery system, and where the liquid nicotine or nicotine vapor products are shipped through a delivery service. “Delivery sale” does not include a sale of liquid nicotine or nicotine vapor products not for personal consumption to a person who is a manufacturer, distributor, or retail dealer.\t\t“Distributor” means (i) any person engaged in the business of selling tobacco products in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any tobacco products for sale; (ii) any person who makes, manufactures, fabricates, or stores tobacco products in the Commonwealth for sale in the Commonwealth; (iii) any person engaged in the business of selling tobacco products outside the Commonwealth who ships or transports tobacco products to any person in the business of selling tobacco products in the Commonwealth; or (iv) any retail dealer in possession of untaxed tobacco products in the Commonwealth.\t\t“Heated tobacco product” means a product other than a cigarette intended to be heated, as such term is defined in \u00a7 58.1-1000, containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.\t\t“Liquid nicotine” means a liquid or other substance containing nicotine in a concentration that is sold, marketed, and intended for use in a nicotine vapor product.\t\t“Loose leaf tobacco” means any leaf tobacco that is not intended to be smoked but does not include moist snuff. Loose leaf tobacco weight unit categories shall be as follows:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":1383592,"text":"“Loose leaf tobacco half pound-unit” means a consumer-sized unit, pouch, or package containing at least four ounces but not more than eight ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":1383593,"text":"“Loose leaf tobacco pound-unit” means a consumer-sized unit, pouch, or package containing more than eight ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":1383594,"text":"“Loose leaf tobacco single-unit” means a consumer-sized unit, pouch, or package containing less than four ounces of loose leaf tobacco, by net weight, produced by the manufacturer to be sold to consumers as a single unit and not produced to be divided or sold separately and containing one individual package.\n\t\t\t“Manufacturer” means a person who manufactures or produces tobacco products and sells tobacco products to a distributor.\t\t\t“Manufacturer’s representative” means a person employed by a manufacturer to sell or distribute the manufacturer’s tobacco products.\t\t\t“Manufacturer’s sales price” means the actual price for which a manufacturer, manufacturer’s representative, or any other person sells tobacco products to an unaffiliated distributor.\t\t\t“Moist snuff” means a tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.\t\t\t“Nicotine vapor product” means any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from nicotine in a solution or other form, including liquid nicotine. “Nicotine vapor product” includes any electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, closed system, open system, or similar product or device and any cartridge or other container of nicotine in a solution or other form, including liquid nicotine, that is intended to be used with or in an electronic cigarette, electronic cigar, electronic cigarillo, electronic pipe, or similar product or device. “Nicotine vapor product” does not include any product regulated by the FDA under Chapter V (21 U.S.C. § 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.\t\t\t“Open system” means a nicotine vapor product designed and intended by the manufacturer to be reusable and refilled with liquid nicotine of the end user’s choice. “Open system” does not include any closed system.\t\t\t“Person” means any individual, corporation, partnership, association, company, business, trust, joint venture, or other legal entity.\t\t\t“Pipe tobacco” means any tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered or purchased by consumers as tobacco to be smoked in a pipe.\t\t\t“Remote retail sale” means any sale of cigars or pipe tobacco to a consumer in the Commonwealth when (i) the consumer submits the order for the sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the consumer when the request for the purchase or order is made, or (ii) the cigars or pipe tobacco are delivered to the consumer by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the consumer when the buyer obtains possession of the cigars or pipe tobacco.\t\t\t“Remote retail seller” means a person located within or outside of the Commonwealth that makes remote retail sales of cigars or pipe tobacco.\t\t\t“Retail dealer” means every person that sells or offers for sale any tobacco product or liquid nicotine to consumers at retail in a transaction other than a remote retail sale and includes any person that holds an approved Retail Sales and Use Tax Exemption Certificate for Stamped Cigarettes Purchased for Resale or an Other Tobacco Products Distributor’s License issued by the Department of Taxation.\t\t\t“SKU” means an individual stock keeping unit identifier used for tracking inventory.\t\t\t“Tobacco product” or “tobacco products” means (i) “cigar” as defined in § 5702(a) of the Internal Revenue Code, and as such section may be amended; (ii) “smokeless tobacco” as defined in § 5702(m) of the Internal Revenue Code, and as such section may be amended; or (iii) “pipe tobacco” as defined in § 5702(n) of the Internal Revenue Code, and as such section may be amended. “Tobacco products” also includes loose leaf tobacco.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2"}},"ancestry":[{"id":52823,"edition_id":2,"name":"Tobacco Products Tax","identifier":"2.1","label":"article","depth":4,"order_by":3,"parent_id":52820,"metadata":{"child_laws":16,"child_structures":0},"date_created":"2026-08-02 03:06:20","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479267,"object_type":"structure","relational_id":52823,"identifier":"2.1","token":"58.1\/I\/10\/2.1","url":"\/58.1\/I\/10\/2.1\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52820,"edition_id":2,"name":"Cigarette Tax","identifier":"10","label":"chapter","depth":3,"order_by":6,"parent_id":52818,"metadata":{"child_laws":48,"child_structures":4},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:55","permalink":{"id":1479141,"object_type":"structure","relational_id":52820,"identifier":"10","token":"58.1\/I\/10","url":"\/58.1\/I\/10\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52818,"edition_id":2,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":2,"parent_id":52815,"metadata":{"child_laws":762,"child_structures":68},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1479077,"object_type":"structure","relational_id":52818,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":2,"permalink":0,"preferred":1}},{"id":52815,"edition_id":2,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":125,"parent_id":null,"metadata":{"child_laws":1793,"child_structures":194},"date_created":"2026-08-02 03:06:17","date_modified":"2026-08-02 12:35:49","permalink":{"id":1478961,"object_type":"structure","relational_id":52815,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":2,"permalink":0,"preferred":1}}],"structure_contents":[{"id":370894,"structure_id":52823,"section_number":"58.1-1021.01","catch_line":"Definitions","url":"\/58.1-1021.01\/","token":"58.1\/I\/10\/2.1\/58.1-1021.01","metadata":{"court_decisions":""}},{"id":370895,"structure_id":52823,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","url":"\/58.1-1021.02\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02","metadata":false},{"id":370896,"structure_id":52823,"section_number":"58.1-1021.02:1","catch_line":"Reports by manufacturers of tobacco products","url":"\/58.1-1021.02_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_1","metadata":{"court_decisions":""}},{"id":370897,"structure_id":52823,"section_number":"58.1-1021.02:2","catch_line":"Records to be kept and reports by remote retail sellers of cigars and pipe tobacco","url":"\/58.1-1021.02_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02_2","metadata":{"court_decisions":""}},{"id":370898,"structure_id":52823,"section_number":"58.1-1021.03","catch_line":"Monthly return and payments of tax","url":"\/58.1-1021.03\/","token":"58.1\/I\/10\/2.1\/58.1-1021.03","metadata":{"court_decisions":""}},{"id":370899,"structure_id":52823,"section_number":"58.1-1021.04","catch_line":"Failure to file return; fraudulent return; penalties; interest; overpayment of tax","url":"\/58.1-1021.04\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04","metadata":{"court_decisions":""}},{"id":370900,"structure_id":52823,"section_number":"58.1-1021.04:1","catch_line":"Distributor's or remote retail seller's license; liquid nicotine and nicotine vapor products license; penalties","url":"\/58.1-1021.04_1\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_1","metadata":{"court_decisions":""}},{"id":370901,"structure_id":52823,"section_number":"58.1-1021.04:2","catch_line":"Certain records required of distributor; access to premises","url":"\/58.1-1021.04_2\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_2","metadata":{"court_decisions":""}},{"id":370902,"structure_id":52823,"section_number":"58.1-1021.04:3","catch_line":"Unlawful importation, transportation, or possession of tobacco products; civil penalty","url":"\/58.1-1021.04_3\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_3","metadata":{"court_decisions":""}},{"id":370903,"structure_id":52823,"section_number":"58.1-1021.04:4","catch_line":"Purchase of tobacco products for resale","url":"\/58.1-1021.04_4\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_4","metadata":false},{"id":370904,"structure_id":52823,"section_number":"58.1-1021.04:5","catch_line":"Tax Commissioner to establish guidelines and rules","url":"\/58.1-1021.04_5\/","token":"58.1\/I\/10\/2.1\/58.1-1021.04_5","metadata":false},{"id":370905,"structure_id":52823,"section_number":"58.1-1021.05","catch_line":"Use of revenues","url":"\/58.1-1021.05\/","token":"58.1\/I\/10\/2.1\/58.1-1021.05","metadata":false},{"id":370906,"structure_id":52823,"section_number":"58.1-1021.06","catch_line":"Delivery sales of liquid nicotine and nicotine vapor products","url":"\/58.1-1021.06\/","token":"58.1\/I\/10\/2.1\/58.1-1021.06","metadata":{"court_decisions":""}},{"id":370907,"structure_id":52823,"section_number":"58.1-1021.07","catch_line":"Retail sales of liquid nicotine and nicotine vapor products; identification and use by minors","url":"\/58.1-1021.07\/","token":"58.1\/I\/10\/2.1\/58.1-1021.07","metadata":{"court_decisions":""}},{"id":370908,"structure_id":52823,"section_number":"58.1-1021.08","catch_line":"General requirements for liquid nicotine and nicotine vapor products sales and resale","url":"\/58.1-1021.08\/","token":"58.1\/I\/10\/2.1\/58.1-1021.08","metadata":{"court_decisions":""}},{"id":370909,"structure_id":52823,"section_number":"58.1-1021.09","catch_line":"Safety requirements for liquid nicotine and nicotine vapor products","url":"\/58.1-1021.09\/","token":"58.1\/I\/10\/2.1\/58.1-1021.09","metadata":{"court_decisions":""}}],"next_section":{"id":370895,"structure_id":52823,"section_number":"58.1-1021.02","catch_line":"Tax on tobacco products and liquid nicotine","url":"\/58.1-1021.02\/","token":"58.1\/I\/10\/2.1\/58.1-1021.02","metadata":false},"metadata":{"court_decisions":""},"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1021.01\/","history_text":"

The record of this law\u2019s original creation isn\u2019t available online. It has been modified 6 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 2005, chapter 71<\/a>; in 2006, chapter 768<\/a>; in 2010, chapters 191<\/a> and 804<\/a>; in 2019, chapter 790<\/a>; in 2022, chapters 738<\/a> and 779<\/a>; in 2024, chapters 611<\/a>, 796<\/a>, and 821<\/a>.<\/p>","references":[{"id":350525,"section_number":"18.2-246.8","catch_line":"Age verification requirements","order_by":null,"url":"\/18.2-246.8\/"},{"id":350869,"section_number":"18.2-371.2","catch_line":"Prohibiting sale or distribution, etc. of retail tobacco products and hemp products intended for smoking by persons under 21 years of age; civil penalties","order_by":null,"url":"\/18.2-371.2\/"},{"id":359586,"section_number":"32.1-366","catch_line":"Virginia Health Care Fund established","order_by":null,"url":"\/32.1-366\/"},{"id":370863,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"},{"id":370867,"section_number":"58.1-1003.2","catch_line":"Roll-your-own tobacco cigarette excise tax; how paid; stamping process; records of stamping agents","order_by":null,"url":"\/58.1-1003.2\/"},{"id":370874,"section_number":"58.1-1008.2","catch_line":"Materially false statements in reports","order_by":null,"url":"\/58.1-1008.2\/"},{"id":372907,"section_number":"59.1-293.10","catch_line":"Definitions","order_by":null,"url":"\/59.1-293.10\/"},{"id":372911,"section_number":"59.1-293.14","catch_line":"Tobacco Retail Enforcement Fund","order_by":null,"url":"\/59.1-293.14\/"}],"refers_to":[{"id":370863,"section_number":"58.1-1000","catch_line":"Definitions","order_by":null,"url":"\/58.1-1000\/"}],"permalink":{"id":1479269,"object_type":"law","relational_id":370894,"identifier":"58.1-1021.01","token":"58.1\/I\/10\/2.1\/58.1-1021.01","url":"\/58.1-1021.01\/","edition_id":2,"permalink":0,"preferred":1},"url":"\/58.1-1021.01\/","token":"58.1\/I\/10\/2.1\/58.1-1021.01","dublin_core":{"Title":"Definitions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1021.01","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

As used in this article, unless the context requires a different meaning:

\t\t“Actual cost<\/span>” means the actual price paid by a remote retail seller<\/span> for each individual stock keeping unit or SKU<\/span>.

\t\t“Alternative nicotine product<\/span>” means any noncombustible product containing nicotine that is not made of tobacco and is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any other means. “Alternative nicotine product<\/span>” does not include any nicotine vapor product<\/span> or any product regulated as a drug or device by the U.S. Food and Drug Administration (FDA) under Chapter V (21 U.S.C. \u00a7 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.

\t\t“Cigar<\/span>” means any roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco, other than any roll of tobacco that is a cigarette as such term is defined in \u00a7 58.1-1000<\/a>.

\t\t“Closed system<\/span>” means any nicotine vapor product<\/span> capable of utilizing a disposable container that is (i) prefilled with liquid nicotine<\/span> and sealed<\/span> by the manufacturer<\/span>, (ii) not easily refillable or intended or designed to be refillable, and (iii) intended or used to dispense liquid nicotine<\/span> for use<\/span> in a nicotine vapor product<\/span> that is intended or designed for reuse. “Closed system<\/span>” does not include any open system<\/span>.

\t\t“Consumer<\/span>” means the person<\/span> who is the end or final user of tobacco products<\/span> or liquid nicotine<\/span>.

\t\t“Delivery sale<\/span>” means a sale of liquid nicotine<\/span> or nicotine vapor products<\/span> to a consumer<\/span> in the Commonwealth in which the consumer<\/span> submits the order<\/span> for the sale by telephone, over the Internet, or through the mail or another delivery system, and where the liquid nicotine<\/span> or nicotine vapor products<\/span> are shipped through a delivery service. “Delivery sale<\/span>” does not include a sale of liquid nicotine<\/span> or nicotine vapor products<\/span> not for personal consumption to a person<\/span> who is a manufacturer<\/span>, distributor<\/span>, or retail dealer<\/span>.

\t\t“Distributor<\/span>” means (i) any person<\/span> engaged in the business of selling tobacco products<\/span> in the Commonwealth who brings, or causes to be brought, into the Commonwealth from outside the Commonwealth any tobacco products<\/span> for sale; (ii) any person<\/span> who makes, manufactures, fabricates, or stores tobacco products<\/span> in the Commonwealth for sale in the Commonwealth; (iii) any person<\/span> engaged in the business of selling tobacco products<\/span> outside the Commonwealth who ships or transports tobacco products<\/span> to any person<\/span> in the business of selling tobacco products<\/span> in the Commonwealth; or (iv) any retail dealer<\/span> in possession<\/span> of untaxed tobacco products<\/span> in the Commonwealth.

\t\t“Heated tobacco product<\/span>” means a product other than a cigarette intended to be heated<\/span>, as such term is defined in \u00a7 58.1-1000<\/a>, containing tobacco that produces an inhalable aerosol (i) by heating the tobacco by means of an electronic device without combustion of the tobacco or (ii) by heat generated from a combustion source that only or primarily heats rather than burns the tobacco.

\t\t“Liquid nicotine<\/span>” means a liquid or other substance containing nicotine in a concentration that is sold, marketed, and intended for use<\/span> in a nicotine vapor product<\/span>.

\t\t“Loose leaf tobacco<\/span>” means any leaf tobacco that is not intended to be smoked but does not include moist snuff<\/span>. Loose leaf tobacco<\/span> weight unit categories shall be as follows:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> “Loose leaf tobacco half pound-unit<\/span>” means a consumer<\/span>-sized unit, pouch, or package containing at least four ounces but not more than eight ounces of loose leaf tobacco<\/span>, by net weight, produced by the manufacturer<\/span> to be sold to consumers<\/span> as a single unit and not produced to be divided or sold separately and containing one individual package. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> “Loose leaf tobacco pound-unit<\/span>” means a consumer<\/span>-sized unit, pouch, or package containing more than eight ounces of loose leaf tobacco<\/span>, by net weight, produced by the manufacturer<\/span> to be sold to consumers<\/span> as a single unit and not produced to be divided or sold separately and containing one individual package. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> “Loose leaf tobacco single-unit<\/span>” means a consumer<\/span>-sized unit, pouch, or package containing less than four ounces of loose leaf tobacco<\/span>, by net weight, produced by the manufacturer<\/span> to be sold to consumers<\/span> as a single unit and not produced to be divided or sold separately and containing one individual package.\n\t\t\t“Manufacturer<\/span>” means a person<\/span> who manufactures or produces tobacco products<\/span> and sells tobacco products<\/span> to a distributor<\/span>.

\t\t\t“Manufacturer<\/span>’s representative” means a person<\/span> employed by a manufacturer<\/span> to sell or distribute the manufacturer<\/span>’s tobacco products<\/span>.

\t\t\t“Manufacturer<\/span>’s sales price” means the actual price for which a manufacturer<\/span>, manufacturer<\/span>’s representative, or any other person<\/span> sells tobacco products<\/span> to an unaffiliated distributor<\/span>.

\t\t\t“Moist snuff<\/span>” means a tobacco product consisting of finely cut, ground, or powdered tobacco that is not intended to be smoked but does not include any finely cut, ground, or powdered tobacco that is intended to be placed in the nasal cavity.

\t\t\t“Nicotine vapor product<\/span>” means any noncombustible product containing nicotine that employs a heating element, power source, electronic circuit<\/span>, or other electronic, chemical, or mechanical means, regardless of shape or size, that can be used to produce vapor from nicotine in a solution or other form, including liquid nicotine<\/span>. “Nicotine vapor product<\/span>” includes any electronic cigarette, electronic cigar<\/span>, electronic cigarillo, electronic pipe, closed system<\/span>, open system<\/span>, or similar product or device and any cartridge or other container of nicotine in a solution or other form, including liquid nicotine<\/span>, that is intended to be used with or in an electronic cigarette, electronic cigar<\/span>, electronic cigarillo, electronic pipe, or similar product or device. “Nicotine vapor product<\/span>” does not include any product regulated by the FDA under Chapter V (21 U.S.C. § 351 et seq.) of the Federal Food, Drug, and Cosmetic Act.

\t\t\t“Open system<\/span>” means a nicotine vapor product<\/span> designed and intended by the manufacturer<\/span> to be reusable and refilled with liquid nicotine<\/span> of the end user’s choice. “Open system<\/span>” does not include any closed system<\/span>.

\t\t\t“Person<\/span>” means any individual, corporation, partnership, association, company, business, trust, joint venture, or other legal entity.

\t\t\t“Pipe tobacco<\/span>” means any tobacco that, because of its appearance<\/span>, type, packaging, or labeling, is suitable for use<\/span> and likely to be offered or purchased by consumers<\/span> as tobacco to be smoked in a pipe.

\t\t\t“Remote retail sale<\/span>” means any sale of cigars<\/span> or pipe tobacco<\/span> to a consumer<\/span> in the Commonwealth when (i) the consumer<\/span> submits the order<\/span> for the sale by means of a telephone or other method of voice transmission, the mail, or the Internet or other online service, or the seller is otherwise not in the physical presence of the consumer<\/span> when the request for the purchase or order<\/span> is made, or (ii) the cigars<\/span> or pipe tobacco<\/span> are delivered to the consumer<\/span> by common carrier, private delivery service, or other method of remote delivery, or the seller is not in the physical presence of the consumer<\/span> when the buyer obtains possession<\/span> of the cigars<\/span> or pipe tobacco<\/span>.

\t\t\t“Remote retail seller<\/span>” means a person<\/span> located within or outside of the Commonwealth that makes remote retail sales<\/span> of cigars<\/span> or pipe tobacco<\/span>.

\t\t\t“Retail dealer<\/span>” means every person<\/span> that sells or offers for sale any tobacco product or liquid nicotine<\/span> to consumers<\/span> at retail in a transaction other than a remote retail sale<\/span> and includes any person<\/span> that holds an approved Retail Sales and Use<\/span> Tax Exemption Certificate for Stamped Cigarettes<\/span> Purchased for Resale or an Other Tobacco Products<\/span> Distributor<\/span>’s License issued by the Department<\/span> of Taxation.

\t\t\t“SKU<\/span>” means an individual stock keeping unit identifier used for tracking inventory.

\t\t\t“Tobacco product” or “tobacco products<\/span>” means (i) “cigar<\/span>” as defined in § 5702(a) of the Internal Revenue Code, and as such section may be amended; (ii) “smokeless tobacco<\/span>” as defined in § 5702(m) of the Internal Revenue Code, and as such section may be amended; or (iii) “pipe tobacco<\/span>” as defined in § 5702(n) of the Internal Revenue Code, and as such section may be amended. “Tobacco products<\/span>” also includes loose leaf tobacco<\/span>. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nDEFINITIONS (\u00a7 58.1-1021.01)\n\nAs used in this article, unless the context requires a different\nmeaning:\t\t“Actual cost” means the actual price paid by a remote\nretail seller for each individual stock keeping unit or SKU.\t\t“Alternative\nnicotine product” means any noncombustible product containing nicotine\nthat is not made of tobacco and is intended for human consumption, whether\nchewed, absorbed, dissolved, or ingested by any other means. “Alternative\nnicotine product” does not include any nicotine vapor product or any\nproduct regulated as a drug or device by the U.S. Food and Drug Administration\n(FDA) under Chapter V (21 U.S.C. \u00a7 351 et seq.) of the Federal Food, Drug, and\nCosmetic Act.\t\t“Cigar” means any roll of tobacco wrapped in leaf\ntobacco or in any substance containing tobacco, other than any roll of tobacco\nthat is a cigarette as such term is defined in \u00a7 58.1-1000.\t\t“Closed\nsystem” means any nicotine vapor product capable of utilizing a disposable\ncontainer that is (i) prefilled with liquid nicotine and sealed by the\nmanufacturer, (ii) not easily refillable or intended or designed to be\nrefillable, and (iii) intended or used to dispense liquid nicotine for use in a\nnicotine vapor product that is intended or designed for reuse. “Closed\nsystem” does not include any open system.\t\t“Consumer” means\nthe person who is the end or final user of tobacco products or liquid\nnicotine.\t\t“Delivery sale” means a sale of liquid nicotine or\nnicotine vapor products to a consumer in the Commonwealth in which the consumer\nsubmits the order for the sale by telephone, over the Internet, or through the\nmail or another delivery system, and where the liquid nicotine or nicotine vapor\nproducts are shipped through a delivery service. “Delivery sale”\ndoes not include a sale of liquid nicotine or nicotine vapor products not for\npersonal consumption to a person who is a manufacturer, distributor, or retail\ndealer.\t\t“Distributor” means (i) any person engaged in the business\nof selling tobacco products in the Commonwealth who brings, or causes to be\nbrought, into the Commonwealth from outside the Commonwealth any tobacco\nproducts for sale; (ii) any person who makes, manufactures, fabricates, or\nstores tobacco products in the Commonwealth for sale in the Commonwealth; (iii)\nany person engaged in the business of selling tobacco products outside the\nCommonwealth who ships or transports tobacco products to any person in the\nbusiness of selling tobacco products in the Commonwealth; or (iv) any retail\ndealer in possession of untaxed tobacco products in the\nCommonwealth.\t\t“Heated tobacco product” means a product other than a\ncigarette intended to be heated, as such term is defined in \u00a7 58.1-1000,\ncontaining tobacco that produces an inhalable aerosol (i) by heating the tobacco\nby means of an electronic device without combustion of the tobacco or (ii) by\nheat generated from a combustion source that only or primarily heats rather than\nburns the tobacco.\t\t“Liquid nicotine” means a liquid or other\nsubstance containing nicotine in a concentration that is sold, marketed, and\nintended for use in a nicotine vapor product.\t\t“Loose leaf tobacco”\nmeans any leaf tobacco that is not intended to be smoked but does not include\nmoist snuff. Loose leaf tobacco weight unit categories shall be as follows:\n\n1. “Loose leaf tobacco half pound-unit” means a consumer-sized unit,\npouch, or package containing at least four ounces but not more than eight ounces\nof loose leaf tobacco, by net weight, produced by the manufacturer to be sold to\nconsumers as a single unit and not produced to be divided or sold separately and\ncontaining one individual package.\n\n2. “Loose leaf tobacco pound-unit” means a consumer-sized unit,\npouch, or package containing more than eight ounces of loose leaf tobacco, by\nnet weight, produced by the manufacturer to be sold to consumers as a single\nunit and not produced to be divided or sold separately and containing one\nindividual package.\n\n3. “Loose leaf tobacco single-unit” means a consumer-sized unit,\npouch, or package containing less than four ounces of loose leaf tobacco, by net\nweight, produced by the manufacturer to be sold to consumers as a single unit\nand not produced to be divided or sold separately and containing one individual\npackage.\n\t\t\t“Manufacturer” means a person who manufactures or produces\ntobacco products and sells tobacco products to a\ndistributor.\t\t\t“Manufacturer’s representative” means a person\nemployed by a manufacturer to sell or distribute the manufacturer’s\ntobacco products.\t\t\t“Manufacturer’s sales price” means the\nactual price for which a manufacturer, manufacturer’s representative, or\nany other person sells tobacco products to an unaffiliated\ndistributor.\t\t\t“Moist snuff” means a tobacco product consisting of\nfinely cut, ground, or powdered tobacco that is not intended to be smoked but\ndoes not include any finely cut, ground, or powdered tobacco that is intended to\nbe placed in the nasal cavity.\t\t\t“Nicotine vapor product” means any\nnoncombustible product containing nicotine that employs a heating element, power\nsource, electronic circuit, or other electronic, chemical, or mechanical means,\nregardless of shape or size, that can be used to produce vapor from nicotine in\na solution or other form, including liquid nicotine. “Nicotine vapor\nproduct” includes any electronic cigarette, electronic cigar, electronic\ncigarillo, electronic pipe, closed system, open system, or similar product or\ndevice and any cartridge or other container of nicotine in a solution or other\nform, including liquid nicotine, that is intended to be used with or in an\nelectronic cigarette, electronic cigar, electronic cigarillo, electronic pipe,\nor similar product or device. “Nicotine vapor product” does not\ninclude any product regulated by the FDA under Chapter V (21 U.S.C. § 351\net seq.) of the Federal Food, Drug, and Cosmetic Act.\t\t\t“Open\nsystem” means a nicotine vapor product designed and intended by the\nmanufacturer to be reusable and refilled with liquid nicotine of the end\nuser’s choice. “Open system” does not include any closed\nsystem.\t\t\t“Person” means any individual, corporation, partnership,\nassociation, company, business, trust, joint venture, or other legal\nentity.\t\t\t“Pipe tobacco” means any tobacco that, because of its\nappearance, type, packaging, or labeling, is suitable for use and likely to be\noffered or purchased by consumers as tobacco to be smoked in a\npipe.\t\t\t“Remote retail sale” means any sale of cigars or pipe\ntobacco to a consumer in the Commonwealth when (i) the consumer submits the\norder for the sale by means of a telephone or other method of voice\ntransmission, the mail, or the Internet or other online service, or the seller\nis otherwise not in the physical presence of the consumer when the request for\nthe purchase or order is made, or (ii) the cigars or pipe tobacco are delivered\nto the consumer by common carrier, private delivery service, or other method of\nremote delivery, or the seller is not in the physical presence of the consumer\nwhen the buyer obtains possession of the cigars or pipe tobacco.\t\t\t“Remote\nretail seller” means a person located within or outside of the\nCommonwealth that makes remote retail sales of cigars or pipe\ntobacco.\t\t\t“Retail dealer” means every person that sells or offers\nfor sale any tobacco product or liquid nicotine to consumers at retail in a\ntransaction other than a remote retail sale and includes any person that holds\nan approved Retail Sales and Use Tax Exemption Certificate for Stamped\nCigarettes Purchased for Resale or an Other Tobacco Products Distributor’s\nLicense issued by the Department of Taxation.\t\t\t“SKU” means an\nindividual stock keeping unit identifier used for tracking\ninventory.\t\t\t“Tobacco product” or “tobacco products”\nmeans (i) “cigar” as defined in § 5702(a) of the Internal\nRevenue Code, and as such section may be amended; (ii) “smokeless\ntobacco” as defined in § 5702(m) of the Internal Revenue Code, and as\nsuch section may be amended; or (iii) “pipe tobacco” as defined in\n§ 5702(n) of the Internal Revenue Code, and as such section may be amended.\n“Tobacco products” also includes loose leaf tobacco.\n\nHISTORY: 2004, Sp. Sess. I, c. 3; 2005, c. 71; 2006, c. 768; 2010, cc. 191, 804;\n2019, c. 790; 2022, cc. 738, 779; 2024, cc. 611, 796, 821.","edition":{"id":2,"name":"2026","slug":"2026","date_created":"2026-07-16 18:40:23","date_modified":"2026-08-02 15:14:36","current":1,"order_by":2,"last_import":"2026-08-02 12:37:30"}}