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<law><site_title>Virginia Decoded</site_title><site_url>https://vacode.org</site_url><law_id>370903</law_id><section_number>58.1-1021.04:4</section_number><catch_line>Purchase of tobacco products for resale</catch_line><edition url="https://vacode.org/2026/" slug="2026" current="TRUE" last_updated="2026-08-02">2026</edition><referred_to_by><reference>58.1-1021.04:2</reference></referred_to_by><structure><unit label="title" level="1" order_by="125" identifier="58.1">Taxation</unit><unit label="subtitle" level="2" order_by="2" identifier="I">Taxes Administered by the Department of Taxation</unit><unit label="chapter" level="3" order_by="6" identifier="10">Cigarette Tax</unit><unit label="article" level="4" order_by="3" identifier="2.1">Tobacco Products Tax</unit></structure><text>
						<section><p>No <span class="dictionary">retail dealer</span> shall purchase <span class="dictionary">tobacco products</span>, for resale to <span class="dictionary">consumers</span>, from any <span class="dictionary">person</span> within or outside the Commonwealth of Virginia, except as follows:</p></section>
						<section id="1"><p><span class="prefix-number">1.</span> A <span class="dictionary">retail dealer</span> purchases from a <span class="dictionary">distributor</span> licensed by the Commonwealth of Virginia. <a id="paragraph-1383631" class="section-permalink" href="https://vacode.org/58.1-1021.04_4/#1"><i class="fa fa-link"/></a></p></section>
						<section id="2"><p><span class="prefix-number">2.</span> A <span class="dictionary">retail dealer</span> applies for and is granted a license as a <span class="dictionary">distributor</span>, and files returns and maintains records as required of licensed <span class="dictionary">distributors</span> under this article. <a id="paragraph-1383632" class="section-permalink" href="https://vacode.org/58.1-1021.04_4/#2"><i class="fa fa-link"/></a></p></section></text><history>2005, c. 71.</history><metadata></metadata></law>
