Form Tt-1 - Virginia Application For Cigarette Stamping Permit And Tobacco Products Tax Distributor'S License Page 3
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3Instructions For Form TT-1, Application for Cigarette Stamping Permit And
Tobacco Products Tax Distributor’s License
invoice will be paid by the wholesaler by the wording “Virginia
General: Complete this form to apply for a cigarette stamping
permit or other tobacco products (“OTP”) tax distributor’s license.
Tobacco Products Tax Paid.”
• Completed packages should be returned as soon as possible.
Change of Responsible Party: If there is a change of officer,
director, manager, sole proprietor, partner, member, stockholder,
Please allow 90 days for processing.
• In order to purchase and affix Virginia cigarette tax revenue
or any other person possessing an ownership interest of 10% or
greater in the applicant, who exercises authority or control over
stamps, you must first obtain a Virginia cigarette stamping
the purchase, storage, sale or distribution of cigarettes or other
permit.
tobacco products (“OTP”) or over the compliance with any
• Only cigarette manufacturers, wholesalers and retailers may
cigarette or tobacco products tax laws, a new TT-1 will not be
obtain a Virginia cigarette stamping permit.
required unless other information required on the Form TT-1 has
• It is unlawful to purchase and affix Virginia cigarette tax
changed. However, if a new person meets the criterion listed
stamps without a permit. It is also unlawful to sell cigarette
above, a Schedule A must be completed for that person (see
brands that are not certified by the Office of the Attorney
“Schedule A” above).
General and included in its Tobacco Directory.
• The Department of Taxation (“TAX”) is the only authorized
Application Instructions
seller of Virginia cigarette stamps. Purchase of cigarette
• Sections not specifically mentioned are self-explanatory.
stamps form any other source or vendor is prohibited.
• Read the instructions carefully. An application for a license
• Out-of-state applicants must submit a copy of the cigarette
cannot be processed until all of the required attachments
stamping agent permit and/or other tobacco product license
are submitted.
for the applicant’s home state.
• OTP distributors making taxable purchases of roll-your-own
The license is valid for a three year period
cigarette tobacco should check the yes box under the applying
Schedule A - Schedule A must be completed for any officer,
for section of the application.
director, manager, sole proprietor, partner, member, stockholder,
Section A - In the appropriate section, enter your business name
or any other person possessing an ownership interest of 10% or
and physical address; do not use a post office box. The License
greater in the applicant, who exercises authority or control over the
will be issued to this name and address.
purchase, storage, sale or distribution of cigarettes or other tobacco
For stamping agents, cigarettes must be stamped at this address.
products (“OTP”) or over the compliance with any cigarette or
For an OTP Distributors, OTP records must be stored at this
tobacco products tax laws.
A completed Schedule A must also be filed within 10 days for any new
address.
In the e-mail section:
person meeting this criterion after the permit/license has been issued.
See Form TT-1, Schedule A instructions for further information.
• Under Cigarette Stamping Agent Permit, enter the e-mail address
Filing Procedure: A fee of $600 is required with this application.
of the contact person for cigarette stamping permit.
Make your check payable to the Department of Taxation. Mail
• Under OTP Distributor’s License, enter the e-mail address of
the completed forms and your check to:
the contact person for OTP distributor’s license.
Department of Taxation
Section I and J - The definitions for “management” and
Tobacco Unit
“operation” are as follows:
P. O. Box 715
Management - The provision of oversight of a cigarette/
Richmond, VA 23218-0715
OTP operation, which may include, but not be limited to
Questions: Call (804) 371-0730 or write the Virginia Department
the responsibilities of applying for and maintain a permit,
of Taxation, P.O. Box 715, Richmond, VA 23218-0715.
compiling, submitting and maintaining required tax records
You can obtain most Virginia tax forms from TAX’s web site
and financial reports, and ensuring that all aspects of the
or by calling the TAX’s Forms Request
operation are in compliance with all applicable statutes and
Unit at (804) 440-2541.
regulation.
Record Keeping: Taxpayers must retain records and documents
Operation - The activities associated with the cigarette or
substantiating all information contained on each stamping agent
OTP operation, which may include, but not be limited to,
report and OTP tax return, including records of purchases,
(i) the direct on-site supervision; and
receipts, inventories, storage, shipping, delivery and sales of
(ii) supervision or coordination of employees; and
tobacco products, for a period of three years from the required
date for filing each return. Persons violating the provisions of
(iii) activities designated by management.
this section are guilty of a Class 2 misdemeanor under Code of
Virginia § 58.1-103.
Such records and documents must be available during regular
business hours for inspection by TAX. Persons violating the
provisions of this section may have their license/permit suspended
and, under the Code of Virginia § 58.1-1007, may be fined $1000
for each day inspection is refused.
Each invoice issued by a wholesale dealer subject to the tax must
prominently reflect that the OTP tax for the products listed on the
Va. Dept. of Taxation
TT-1 W
REV 01/13
Page 3
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