Code of Virginia - Title 58.1 Taxation - Section 58.1-1021.04:4 Purchase of tobacco products for resale.

§ 58.1-1021.04:4. Purchase of tobacco products for resale.

No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows:

1. A retail dealer purchases from a distributor licensed by the Commonwealth of Virginia.

2. A retail dealer applies for and is granted a license as a distributor, and files returns and maintains records as required of licensed distributors under this article.

(2005, c. 71.)

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Last modified: April 3, 2009