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Ezel / Tax Rulings / VA
VA P.D. 11-97 Tobacco 2011-06-08

What dealer discount applied to Virginia Tobacco Products Tax returns beginning with the June 2011 return?

Short answer: Virginia reinstated the 2% dealer discount for accounting for and remitting the Tobacco Products Tax, beginning with the June 2011 monthly Form TT-8 return due July 20, 2011. The bulletin updated the prior reduction or suspension described in Tax Bulletin 10-5.

Apply this to your situation

This page answers the general question as of 2011. Ezel answers yours, under current Virginia tax law, with citations.

Currency note: this ruling is from 2011
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is Virginia Tax Bulletin 11-6, general historical guidance about a dealer discount beginning with the June 2011 return. It is not a taxpayer-specific ruling and does not establish the current Tobacco Products Tax rate, discount, form, filing frequency, or eligibility rules. Check current Virginia law and Department instructions before filing. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Virginia reinstated the 2% Tobacco Products Tax dealer discount beginning with the June 2011 return due July 20, 2011. The discount compensated distributors for accounting for and remitting the tax on their monthly Form TT-8 returns.

House Bill 1500 reversed the prior reduction or suspension of this dealer discount described in Virginia Tax Bulletin 10-5. The bulletin addressed only the historical reinstatement and did not describe a taxpayer-specific dispute.

What this means for you

  • This bulletin applies to the June 2011 return and later periods under the law then in effect.
  • The announced discount was 2%.
  • Distributors remitted the tax monthly on Form TT-8.
  • Current rates, discounts, and forms may differ.

Citations and references

  • House Bill 1500, 2011 Va. Acts ch. 890.
  • Virginia Tax Bulletins 10-5 and 11-6.

Subject

Tobacco Products Tax Dealers Discount

Source

Original ruling text

TAX BULLETIN 11-6

Virginia Department of Taxation

June 8, 2011

IMPORTANT INFORMATION REGARDING THE

TOBACCO PRODUCTS TAX DEALER DISCOUNT

UPDATE OF TAX BULLETIN 10-5

Effective beginning with the June, 2011 return due July 20, 2011, legislation enacted in the 2011 Session of the General Assembly, House Bill 1500 ( Acts of Assembly 2011, Chapter 890), reinstates the two percent dealer discount allowed for accounting for and remitting the Tobacco Products Tax. The Tobacco Products Tax is remitted monthly by each distributor to TAX when the distributor files his Form TT- 8, Virginia Tobacco Products Tax Return.

House Bill 29 and House Bill 30 (2010 Acts of Assembly , Chapters 872 and 874), reduced or suspended the dealer discounts allowed to some dealers for collecting and remitting certain taxes beginning with the June, 2010 return due July 20, 2010. More information regarding the reduction and suspension of the dealer discounts by the 2010 legislation may be found in Virginia Tax Bulletin 10-5, which can be found in the Policy Library on TAX's website, www.tax.virginia.gov .

For additional information, please visit TAX's website, www.tax.virginia.gov . If you have any questions regarding this Tax Bulletin, you may also contact TAX at (804) 367-8037 or through the "Live Chat" service on TAX's website, www.tax.virginia.gov .

Related Documents

10-5

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