Bulletin Number
VTB 85-8
Tax Type
Cigarette Tax
Description
Stamping 25 Cigarette Packages in Cartons of Eight
Topic
Collection of Tax
Date Issued
02-19-1985
Stamping 25 Cigarette Packages in Cartons of Eight
A cigarette manufacturer has recently started marketing in Virginia 25 cigarette packages, packaged in cartons containing two horizontal rows of four packs each. The purpose of this configuration is so that the current stamping machines may be used. However, at this time, the Department of Taxation does not have rolls of stamps for 25 cigarette packs that will accomodate this carton configuration.
Effective immediately wholesalers may start stamping the new 8-pack cartons with regular rolls of stamps for the 20 cigarette packs by applying ten stamps or ten meter impressions over the eight packs of 25 cigarettes. This will means that two packs in each carton will contain two 2 1/2 cents stamps or meter impressions.
The current roll of 25 stamps for the 1 X 9 carton configuration will continue to be used for stamping those packages.
Tobacco wholesalers should complete a separate schedule or a separate Form TT-13 (TT-14 for nonresidents) showing the 20 and 25 cigarette pack information separately.
The discount for stamping the eight package carton will be the same as for the ten package carton.
The temporary procedures set forth in this bulletin will be applicable until rescinded by the department.
Tax Bulletins