New Cigarette Resale Exemption Certificate (ST-10C)

Starting January 1, 2018, cigarette retailers and wholesale dealers must use the new Cigarette Resale Certificate of Exemption (ST-10C) issued by Virginia Tax to buy cigarettes tax exempt for resale in Virginia. 

Form ST-10 will no longer be accepted for these purchases. 

If you submitted your application before December 1, 2017, you should have already received your Form ST-10C. If you submitted your application after December 1, 2017, you will receive your certificate within 30 days from the date we received your application.

To apply for an exemption certificate or to learn more about the process, visit Cigarette Resale Exemption Certificates.

If you have questions, please contact our Tobacco Unit via email at or call us at 804.371.0730.