A cigarette tax is imposed on each package of cigarettes sold in the City of Lexington, VA.  Each pack of cigarettes must have the state and city cigarette tax stamps applied by the retailer/wholesaler before the cigarettes are offered for sale.  The tax is $0.0125 per cigarette on each cigarette sold, with a minimum of $0.25 per package. 

Each distributor, wholesaler, vendor, retailer, or other person selling, storing, or possessing cigarettes within or transporting cigarettes within or into the City for sale or use must register with the Commissioner of the Revenue.  Application to request cigarette stamps must be filed through the Commissioner of the Revenue’s Office.  Retail Store Cigarette Tax Application Form.  Wholesaler Cigarette Tax Registration Form.

The cigarette tax is payable upon the purchase of cigarette stamps from the Lexington Treasurer’s Office. Cigarette Tax Order Form.