Stamping Agent Requirements and Resources
If you are permitted to purchase and affix Virginia Cigarette Excise Tax Stamps, or to pay excise tax on and distribute Roll-Your-Own (RYO) Tobacco in Virginia you are required to:
Complete the AG-1 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Non-Participating Manufacturer’s (NPM) Brand Family
Complete AG-2 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Participating Manufacturer’s (PMs) Brand Family
The original completed AG-1 (NPM) and AG-2 (PM) reports must be filed by mail at the following address:
Office of the Attorney General
Tobacco Enforcement Section
900 East Main Street
Richmond, Virginia 23219
Failure to comply could result in suspension or revocation of your cigarette and/or RYO tax permit.
Outdated, incorrect, or incomplete reports will not be accepted
- AG-2 Stamping Agent’s Monthly Report of Virginia-Stamped Cigarettes and Roll-Your-Own (RYO) Tobacco by Participating Manufacturer’s (PMs) Brand Family
AG-1 and AG-2 Reports Instructions:
The original completed reports are due in this Office on the 20th day of the month and must reflect stamping activity for the previous calendar month. For example, stamping activity for the month of June is due in this Office no later than July 21.
Complete all fields on the forms:
- Page Numbers
- Reporting Month and Year
- Permit Number
- Columns A through H:
Enter the cigarette or RYO Brand name only. Do not include, or separate entries according to the Brand Style, e.g. Lights, 100’s, Menthol.
Column (B): Cigarettes only:
Enter the number amount of cigarette packs for each Brand to which you affixed the excise tax stamp of Virginia during the reporting month. Do not list cigarettes that were purchased with the excise tax stamp of Virginia already affixed. Enter the total amount of all packs stamped on the last line.
Column (C): Cigarettes only:
Check the appropriate box indicating cigarette pack size: 20 sticks per pack or 25 sticks per pack.
Column (D): RYO Only:
Enter the total number amount of ounces of RYO for each Brand for the reporting month in which you paid taxes and filed a return pursuant to Virginia Code Section 58.1-1003.2. Enter the total ounces of all brands on the last line.
Column (E): RYO only:
Enter the amount of excise tax paid on each brand of RYO, in US dollars. Enter the monthly total payments on the last line.
Enter the name of the Manufacturer for each Brand. Include the address, if known.
Enter the name and address of the person from whom each brand was purchased.
Enter the name and address of the First Importer of Foreign Manufactured Brands, if known.
- Signature and Title
- Printed Name
Forms may be copied if more space is needed, or you may attach them to a printout in a format that reflects only the information required on the form.
If there are months in which there is no stamping activity, a report must still be filed showing “no activity”, or “zero sales.”
You may make additional copies of the forms, if needed. Current versions of the reports can be found on the Virginia Attorney General’s Official Web site at www.vaag.com. by clicking “Legal and Legislative Reference” then “Tobacco Settlement.”