As of January 1, 2018, all cigarette retailers in Virginia must have their Department of Taxation Cigarette Exemption Certificate (ST-10C) on file. In addition, all wholesale distributions must have a copy of this for each retail customer. The expedited certificate was issued to all qualifying retailers this Fall. If you did not receive the certificate or you have misplaced the certificate, please contact the VA Department of Taxation, Tobacco Unit at 804-371-0730. If you do not have your certificate as of January 1, 2018, retailers will have to pay sales tax on orders until you obtain your ST-10C Certificate.
For more information, please see the guidelines issued by the Department of Taxation in August 2017: https://www.tax.virginia.gov/sites/default/files/inline-files/final-cigarette-exemption-guidelines.pdf.