Va. Code § 58.1-1021.04:4: Purchase of tobacco products for resale

No retail dealer shall purchase tobacco products, for resale to consumers, from any person within or outside the Commonwealth of Virginia, except as follows:1. A retail dealer purchases from a distributor licensed by the Commonwealth of Virginia.2. A retail dealer applies for and is granted a license as a distributor, and files returns and maintains records as required of licensed distributors under this article.2005, c. 71.