0
0
0
s2sdefault
powered by social2s

Stamping Agent Requirements and Resources

Forms and Instructions may require Adobe Acrobat Reader dowload to view. Click here to get reader.

If you are permitted to purchase and affix Virginia Cigarette Excise Tax Stamps, or to pay excise tax on and distribute Roll-Your-Own (RYO) Tobacco in Virginia you are required to: 

Complete the AG-1 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Non-Participating Manufacturer’s (NPM) Brand Family 


AND


Complete AG-2 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Participating Manufacturer’s (PMs) Brand Family

The original completed AG-1 (NPM) and AG-2 (PM) reports must be filed by mail at the following address:

Office of the Attorney General
Tobacco Enforcement Section
202 North Ninth Street
Richmond, Virginia 23219

Failure to comply could result in suspension or revocation of your cigarette and/or RYO tax permit. Outdated, incorrect, or incomplete reports will not be accepted

Forms:

AG-1 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Non-Participating Manufacturers (NPMs) Brand Family

AG-2 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Participating Manufacturer’s (PMs) Brand Family

AG-1 and AG-2 Reports Instructions:

The original completed reports are due in this Office on the 20th day of the month and must reflect stamping activity for the previous calendar month. For example, stamping activity for the month of June is due in this Office no later than July 21.

Complete all fields on the forms:

  • Page Numbers
  • Reporting Month and Year
  • Permit Number
  • Columns A through H:
Column (A):

Enter the cigarette or RYO Brand name only. Do not include, or separate entries according to the Brand Style, e.g. Lights, 100’s, Menthol.

Column (B): Cigarettes only:

Enter the number amount of cigarette packs for each Brand to which you affixed the excise tax stamp of Virginia during the reporting month. Do not list cigarettes that were purchased with the excise tax stamp of Virginia already affixed. Enter the total amount of all packs stamped on the last line.

Column (C): Cigarettes only:

Check the appropriate box indicating cigarette pack size: 20 sticks per pack or 25 sticks per pack.

Column (D): RYO Only:

Enter the total number amount of ounces of RYO for each Brand for the reporting month in   which you paid taxes and filed a return pursuant to Virginia Code Section 58.1-1003.2. Enter the total ounces of all brands on the last line.    

Column (E): RYO only:

Enter the amount of excise tax paid on each brand of RYO, in US dollars. Enter the monthly total payments on the last line.

Column (F):

Enter the name of the Manufacturer for each Brand. Include the address, if known.

Column (G):

Enter the name and address of the person from whom each brand was purchased.

Column (H):

Enter the name and address of the First Importer of Foreign Manufactured Brands, if known.

  • Signature and Title
  • Printed Name
  • Date

Forms may be copied if more space is needed, or you may attach them to a printout in a format that reflects only the information required on the form.

** If there are months in which there is no stamping activity, a report must still be filed showing “no activity”, or “zero sales.” **

 

 

 

 

 

 

0
0
0
s2sdefault
powered by social2s

Non-Participating Manufacturers
Tobacco Product Manufacturer Requirements and Resources

Forms and Instructions may require Adobe Acrobat Reader download to view. Click here to get reader.

Forms:

TT-19-NPM Annual Certification Application (Also to be used for Supplemental and New Applications.)

Declaration of Tobacco Product Importer Accepting Joint and Several Liability with Non-Participating Manufacturer for Escrow Compliance in Virginia and Appointing Resident Agent for Service of Process

Model Escrow Agreement

Bond Form

Certifications of Compliance:

Yearly Deposits made in 2017 for 2016 - Cigarette Sales

Yearly Deposits made in 2017 for 2016 - RYO Sales

Quarterly Deposits for 2017 - Cigarette Sales

Quarterly Deposits for 2017 - RYO Sales

Certifications of No Sales:

Yearly Deposits-Cigarette Sales

Yearly Deposits-RYO Sales

Quarterly Deposits-Cigarette Sales

Quarterly Deposits-RYO Sales
 

Annual Certification Application Instructions:

Annual certification applications are due in this office no later than April 30.

Supplemental certification applications are due in this office 30 days prior to any desired changes to previously approved certification applications.

All fields must be filled in and all attachment/supporting documentation must be included with the certification application before it will be considered for review.

This office may require other supplemental supporting documentation in addition to what is expressly outlined in the certification application.

Mail the original fully executed Certification Application and all attachments and supporting documents to:    

Office of the Attorney General
Attn: Tobacco Enforcement Unit 

Office of the Attorney General
202 North Ninth Street
Richmond, Virginia  23219

Mail a copy of the Certification Application to:

Virginia Departement of Taxation
Attn: Tobacco Tax Unit

P.O. Box 715 
Richmond, Virginia 23218

 

 

 

 

 

 

0
0
0
s2sdefault
powered by social2s

Participating Manufacturers
Tobacco Product Manufacturer Requirements and Resources

Forms and Instructions may require Adobe Acrobat Reader download to view. Click here to get reader.

Forms:

TT-19-PM Annual Certification Application (Also to be used for Supplemental and Initial Applications.)

INSTRUCTIONS - Form TT-19 PM

Annual certification applications are due in this office no later than April 30.

Supplemental certification applications are due in this office 30 days prior to any desired changes to previously approved certification applications.

All fields must be filled in and all attachment/supporting documentation must be included with the certification application before it will be considered for review.

This office may require other supplemental supporting documentation in addition to what is expressly outlined in the certification application.

Mail the original fully executed Certification Application and all attachments and supporting documents to:

Office of the Attorney General
Attn: Tobacco Section

Office of the Attorney General
202 North Ninth Street
Richmond, Virginia  23219

Mail a copy of the Certification Application to:

Virginia Department of Taxation
Attn: Tobacco Tax Unit

P.O. Box 715 
Richmond, Virginia 23218  

 

 

 

 

 

 

 

0
0
0
s2sdefault
powered by social2s

Virginia Tobacco Directory:
Tobacco Product Manufacturer Requirements and Resources

*Adobe Acrobat required, click here for free Adobe Reader  

On October 1, 2003, the Office of the Attorney General began publishing the Virginia Tobacco Directory listing tobacco product manufacturers and tobacco products that are in compliance with Virginia law.  This directory lists the names of those tobacco product manufacturers that have been certified by the Attorney General as being fully compliant, together with their brands and brand families.  The directory will be updated as necessary to add and remove tobacco product manufacturers and/or brands and brand families.

RETAILERS/WHOLESALERS: You must review the directory frequently to ensure that the tobacco products you stamp, sell, and/or import are listed and should refer to Va. Code §3.2-4207 and Va. Code §3.2-4212 for information concerning the prohibition against the stamping, sale and/or import of tobacco products not listed in the Virginia Tobacco Directory.

Directory by Manufacturer(.pdf)*

Directory by Brand(.pdf)*

Recent Changes(.pdf)*

NOTICE OF INJUNCTIONS PROHIBITING TOBACCO SALES:  The Commonwealth of Virginia has obtained judgments against the following non-compliant tobacco product manufacturers who are prohibited by court order from selling their tobacco products in or into Virginia, whether directly or through a distributor, retailer, or similar intermediary or intermediaries and have been ordered to bring themselves into full compliance with Virginia law.

American Virginia Industria e Comercia de Importacao e Exportacao de Tabacos Ltda.
M/S Mohanlal Hargovinddas 
Apara International
M'exim Singapore Ptd. Ltd.
China National Tobacco Corp.
Mighty Corp. (La Campana Fabrica De Tabacos)
CigTec Tobacco LLC
Poro International Business Corp. Ltd.
Compania Sulamericana de Tabacos SA
Ranvir Bidi Works (G.H, Jani Bidi (P) Ltd.)
Eurolider SA
Ridgeway Brands Manufacturing LLC
Fortune Tobacco
Robert A. Gordon Cigarette Co.
GA Karanis SA
Sable Waghire & Co. Ltd.
GB Tobacco International Ltd.
Tabacalera Boqueron
GTC Industries Ltd. (Golden Tobacco Co.)
Tabacalera Honnington
Gulf Conversion Co. LLC
Tabacalera Honnington
Intercontinental Pacific Manufacturing Corp.
Tabacalera Nazionale
JJ Holand Ltd.
Th.D. Georgiades
Kisanlal Bastiram Sarda
Universal Hamilton Manufacturing Co.

 

If you have information that any of these tobacco product manufacturers are continuing to sell their tobacco products in or into Virginia, contact the Office of the Attorney General’s Tobacco Enforcement Section at (804) 786-0148.