{"data":{"id":"us-va/va.-code-58.1-1021.04-4","jurisdiction":"us-va","citation":"Va. Code § 58.1-1021.04:4","heading":"Purchase of tobacco products for resale","body":"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.","path":["Title 58.1. TAXATION","Subtitle I. TAXES ADMINISTERED BY THE DEPARTMENT OF TAXATION","Chapter 10. CIGARETTE TAX","Article 2.1. TOBACCO PRODUCTS TAX"],"source_url":"https://law.lis.virginia.gov/vacode/58.1-1021.04:4/","current_through":"9/4/2026","vintage":"","retrieved_at":"2026-09-04T15:17:44Z","sha256":"20f2e6dc0a667c2c8c543e36351f9294a7f3646b676695507697d26c0004928c","source_id":"us-va","stale":true,"prev":"us-va/va.-code-58.1-1021.04-3","next":"us-va/va.-code-58.1-1021.04-5"},"notice":"GroundRules: Original legal text. Not legal advice."}