Bulletin Number
VTB 85-16
Tax Type
Cigarette Tax
Description
Affixing of stamps
Topic
Collection of Tax
Date Issued
06-24-1985
A cigarette manufacturer has recently started manufacturing in Virginia 25 cigarette packages, packaged in cartons containing 10 packs in a 1 X 10 carton configuration. The machine applied rolls of cigarette tax stamps available from the Department of Taxation do not accommodate the single file 10 pack carton. Currently, the department has available a machine applied tax stamp roll which accommodates the 25 cigarette packages in the 1 X 9 carton configuration. Wholesalers may start stamping the new 1 X 10 carton configuration using the machine applied stamp roll used for the 1 X 9 carton and manually stamp the remaining pack in each carton. The wholesaler must stamp all 10 packages contained in each carton. Tax stamp impression meters may not be used for the 1 X 10 carton of 25 cigarette packs.
The stamps for use on packs of 25 cigarettes are available only from the Virginia Department of Taxation, Richmond, Virginia. When ordering any cigarette tax stamps by mail, a certified check, cashier's check or money order made payable to the Virginia Department of Taxation for all stamps purchased must be included with the Form TT-2. If a wholesaler has a bond on file with the department, he may pay for the stamps by business check. A separate business check made payable to the Postmaster, Richmond, Virginia for the exact amount of postage must accompany each order.
All orders for stamps should be mailed to the Department of Taxation, Post Office Box 1301, Richmond, Virginia 23210-1301.
Anyone having questions concerning this bulletin should contact the Department of Taxation, Post Office Box 1301, Richmond, Virginia 23210-1301 or call (804) 257-8465.
Tax Bulletins