This is the 2026 edition of the code. This is the current edition. It was last updated Aug 02, 2026. Browse all editions.

§ 58.1-3831 Repealed

Repealed by Acts 2020, cc. 1214 and 1263, cl. 2, effective July 1, 2021.

Download

Amendment Attempts

HB1215: Cigarette tax; imposition in Isle of Wight County. (failed)

SB5026: Cigarette and tobacco products tax; increases, revenue to be deposited in Transportation Trust Fund. (failed)

SB1214: Cigarette tax; authorizes any county to impose. (failed)

HB891: Cigarette tax, local; allows Isle of Wight County to levy tax. (failed)

SB578: Cigarette tax, local; authorizes Counties of James City and Spotsylvania to impose. (failed)

HB1310: Taxes on electronic cigarettes and other vapor products. (failed)

HB1994: Cigarettes; all counties permitted to impose a tax. (failed)

HB2348: Cigarette tax, local; Montgomery and Pulaski Counties authorized to impose. (failed)

SB784: Cigarettes; all localities allowed to impose a tax. (failed)

SB1004: Electronic cigarettes and other vapor products; state tax created, localities authorized to impose. (failed)

SB1414: Cigarette tax, local; Montgomery and Pulaski Counties authorized to impose. (failed)

HB85: Cigarettes; levying of taxes by counties. (failed)

HB419: Local cigarette tax. (failed)

HB627: Vapor products; establishing state and local taxes. (failed)

HB1192: Cigarettes; levying of taxes by counties. (failed)

HB1198: Cigarette taxes; increase of tax in Fairfax and Arlington Counties. (failed)

SB155: Cigarette taxes; increase of tax in Fairfax and Arlington Counties. (failed)

HB1925: Local cigarette tax. (failed)

HB2056: Vapor products; imposition of state tax on products, including electronic cigarettes. (failed)

SB1329: Cigarettes; all localities allowed to impose a tax. (failed)

HB1338: Cigarettes tax; counties authorized to hold referendum. (failed)

SB510: Cigarette tax; counties authorized to hold referendum.

HB1946: Cigarette tax, local; authority of certain counties, use of proceeds for school construction. (failed)

SB510: Cigarette tax; counties authorized to hold referendum. (failed)

SB1512: Cigarette tax; counties authorized to hold referendum. (failed)

SB1606: Vapor products; creates state tax. (failed)

SB921: Cigarette tax, local; authorizes all counties to impose without rate limit.