Virginia tobacco and nicotine laws

What it would do: Transfers retail tobacco product licensing from the Department of Taxation to the Virginia Alcoholic Beverage Control Authority, requiring separate licenses for each retail location at $750 per application, and establishes new regulations for liquid nicotine and nicotine vapor products including manufacturer certification and directory requirements.

What it would do: Transfers regulation of retail tobacco products from the Tax Commissioner to the Virginia Alcoholic Beverage Control Authority, requiring retail tobacco permittees to obtain permits and establishing age verification requirements, penalties, and enforcement procedures for tobacco sales.

What it would do: Prohibits possession of retail tobacco products and hemp products intended for smoking by persons under 21 years of age, with exceptions for employment delivery and approved medical research. Allows law enforcement to seize such products as contraband, with seizure as the sole penalty.

What it would do: Prohibits persons under 21 from consuming or possessing tobacco or vape products on school buses, school property, or at school-sponsored activities, and requires schools to implement educational rehabilitation programs with escalating penalties including community service and civil penalties up to $50 for repeat violations within a school year.

What it would do: Prohibits sale or distribution of retail tobacco products and hemp products intended for smoking to persons under 21 years of age and increases civil penalties for violations to $1,000 for first offense and $2,500 for subsequent violations within three years.

What it would do: Directs the Department of Taxation to update its tobacco tax return form to collect data on cigars sold at $1.50 or more per unit and report estimated fiscal impacts of a potential 30 cents per cigar tax cap to legislative finance committees by January 15, 2026.

What it would do: Authorizes localities to impose taxes on nicotine vapor products and establishes procedures for administration, enforcement, registration, penalties, and interest. Allows regional cigarette tax boards to administer local taxes uniformly across member localities.

What it would do: Amends the certification requirement for liquid nicotine and nicotine vapor product manufacturers by extending the initial deadline from December 31, 2025 to July 1, 2027, and establishes fees of $2,000 per product for initial certification and $500 annually for recertification.

What it would do: Authorizes localities to impose taxes on nicotine vapor products at rates not exceeding the lesser of 10 percent of wholesale price or 11 cents per milliliter, and establishes procedures for local administration, enforcement, and registration of distributors and retailers of nicotine vapor products.

What it would do: Amends Virginia's tobacco tax to cap the tax on cigars at 30 cents per cigar or 20 percent of manufacturer's sales price, whichever is lower. Requires the Department of Taxation to collect data on premium cigar sales and report fiscal impacts by December 1, 2025.

What it would do: Authorizes localities to impose taxes on nicotine vapor products and amends cigarette tax provisions to include nicotine vapor products in local tax authority, regional tax board administration, and excise tax provisions.

What it would do: Prohibits persons younger than 21 years of age from possessing retail tobacco products or hemp products intended for smoking, with a violation being a Class 1 misdemeanor. Exempts employees making deliveries, participants in approved medical research, and law enforcement officers.

What it would do: Prohibits persons younger than 21 years of age from possessing retail tobacco products or hemp products intended for smoking, with civil penalties up to $100 for first violation and $250 for subsequent violations, or alternative community service of up to 20 or 40 hours respectively.