Cigarette Tax

Cigarette Tax Stamps

As of Sept. 1, 2021, James City County imposes a tax upon all sales of cigarettes within the County of 2 cents per cigarette or 40 cents per pack of 20.  

Wholesalers and distributors may purchase heat transfer stamps or metered imprints from the Commissioner of the Revenue and adhered to packages for retailers. Retailers may also buy the stamps directly from the Commissioner of the Revenue if needed to cover existing inventory. 

Dealers are permitted to take a 5% discount from the face value of the stamps for paper stamps, or a 6% discount for metered imprints. Stamps will be shipped via FedEx. 

Purchasers should use the PDF order form for stamp purchases. Make checks payable to “Treasurer, James City County" and mail the check and order form to:  

Commissioner of the Revenue
Attn: Cigarette Tax
PO Box 283
Williamsburg, VA  23187

Street address:  101-B Mounts Bay Road
                           Williamsburg, VA  23185

Please Note: Sending your order to any other address, not using the form provided, or not filling out the order form completely will slow down your order considerably. We cannot accept emailed or faxed orders.

For additional information, call the Office of the Commissioner of the Revenue at 757-253-6695 or email commissioner.revenue@jamescitycountyva.gov.