Virginia transfers retail tobacco licensing from the Department of Taxation to the Virginia Alcoholic Beverage Control Authority (ABC) on October 1, 2026, under 2026 Acts of Assembly Chapters 1021 and 1044 (approved April 22, 2026). From October 1, 2026, every retail seller of liquid nicotine, nicotine vapor products or other retail tobacco products in Virginia must hold an ABC-issued retail tobacco permit for each place of business, or face a misdemeanor for unpermitted sale.
Convenience stores and gas stations, grocery and pharmacy tobacco retailers, vape shops and specialty nicotine-vapor retailers, together with out-of-state internet and telephone sellers shipping these products into the Commonwealth, must obtain the permit before selling from October 1, 2026. The fee is $300 for holders of an existing ABC license and $400 otherwise; applications approved before October 1, 2026 take effect October 1, 2026 and expire September 30, 2027.
- Deadline : October 1, 2026, the ABC retail tobacco permit applies and licensing moves from Virginia Tax to ABC.
- Who : Retail sellers of liquid nicotine, nicotine vapor products and other retail tobacco products in Virginia, including out-of-state internet and telephone sellers shipping into the Commonwealth.
- What : Obtain an ABC-issued retail tobacco permit for each place of business, at $300 with an existing ABC license or $400 otherwise.
- Otherwise : Selling those products on or after October 1, 2026 without an ABC retail tobacco permit is a misdemeanor.
- Official source : Code of Virginia Sec. 58.1-1021.04:1.
What is due on October 1, 2026
2026 Acts cc. 1021 and 1044 remove the Liquid Nicotine and Nicotine Vapor Products License subsection from Code of Virginia Sec. 58.1-1021.04:1 and transfer retail tobacco licensing to the Virginia ABC. The prior Virginia Tax license took effect July 1, 2022 under 2022 Acts cc. 738 and 779; from October 1, 2026, an ABC-issued retail tobacco permit replaces it. A proposed 3VAC5-90 rule (Virginia Register, August 24, 2026) addresses implementation details and does not delay the statutory permit date.
| Date | Event |
|---|---|
| July 1, 2022 | Liquid Nicotine and Nicotine Vapor Products License in force under Virginia Tax |
| December 31, 2025 | Vapor product directory enforcement begins (Sec. 59.1-293.20) |
| October 1, 2026 | ABC retail tobacco permit required; Virginia Tax license subsection removed |
Who is covered
The permit reaches every retail seller of these products in Virginia by market exposure: convenience stores and gas stations, grocery and pharmacy retailers, vape shops and specialty nicotine-vapor retailers, and out-of-state internet and telephone sellers shipping into the Commonwealth. A separate permit is required for each place of business, at $300 for holders of an existing ABC license and $400 otherwise.
What to do before October 1, 2026
- Apply for the ABC retail tobacco permit for each place of business before selling from October 1, 2026.
- Confirm whether you hold an existing ABC license to qualify for the $300 fee tier instead of $400.
- Replace the expiring Virginia Tax Liquid Nicotine and Nicotine Vapor Products License with the ABC permit in your licensing and tax records.
- Brief staff that selling these products without the ABC permit is a misdemeanor from October 1, 2026.
- Out-of-state internet and telephone sellers shipping into Virginia should verify the permit requirement for their activity and each place of business.
- Once permitted, keep transaction records for three years as required by Code of Virginia Sec. 4.1-253.
What happens otherwise
Selling liquid nicotine, nicotine vapor products or other retail tobacco products in Virginia on or after October 1, 2026 without an ABC retail tobacco permit is a misdemeanor under 2026 Acts cc. 1021 and 1044, enforced by the Virginia ABC. Continuous, per-jurisdiction monitoring surfaces licensing transfers like this when the acts publish, so retailers can apply before the deadline rather than after it.
