Cigarette and Other Tobacco Products Excise Tax Increase FAQ
E-cigarette Liquids Excise Tax FAQ
How do I register to sell tobacco products?
To register to sell tobacco products, you must first obtain a West Virginia
Business Registration Certificate and on your application indicate that you will be selling cigarettes and/or tobacco products other than cigarettes.
Then you must be approved by the West Virginia State Tax Department to be able to sell cigarettes and/or tobacco products other than cigarettes.
Where can I get West Virginia tobacco stamps?
Cigarette Stamps are obtained from the West Virginia State Tax Department.
Before purchasing stamps, you must be registered. The form used to purchase stamps is the
TPT-703 Requisition For West Virginia Cigarette Stamps.
When are Tobacco Products Tax Returns Due?
Tobacco Products Tax Returns are due on or before the fifteen (15th) of each month for the preceding month.