Stamping Agent Requirements and Resources
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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
AND
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
202 North 9th 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 Outdated, incorrect, or incomplete reports will not be accepted.
Forms:
AG-1 and AG-2 Reports – What Are They?
Section 3.2-4209 of the Virginia Code requires that stamping agents (persons authorized by the Tax Commissioner pursuant to Virginia Code § 58.1-1011 to affix Virginia tax stamps to packages, packs, cartons, or other containers of cigarettes; or persons who are required to pay the excise tax imposed on cigarettes pursuant to Virginia Code § 58.1-1001) must submit monthly stamping / excise tax-paid volume reports to the Office of the Attorney General.
Stamping agents are required to separately report cigarette and RYO products of two types. These are "NPM product” and "PM product.” (These acronyms refer to the Manufacturer's status in relation to the 1998 Tobacco Master Settlement Agreement.)
Reports relating to NPM product are reported on the AG-1 Report. Reports relating to PM product are reported on the AG-2 Report.
For a clear list of all product approved for stamping and sale in the Commonwealth, including "NPM” and "PM” classification for each, consult the Virginia Tobacco Directory "Directory by Manufacturer” at URL
https://www.oag.state.va.us/programs-initiatives/tobacco-enforcement?id=89
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
- Amended Report Selection
- Reporting Month and Year
- Permit Number
- Business Name
- Columns A through H:
Column (A) - Brand Family / Name (Cigarettes Only):
Enter the cigarette or RYO Brand name only. Do not include details of styles (e.g. Red, Blue, 100's, Kings, Menthol, etc.). Make one report row entry per brand, regardless of the number of different styles that Brand has.
Column (B): - Number of Packs Stamped (Cigarettes Only):
For each Brand entered, provide the number of cigarette packs to which you affixed the Virginia cigarette excise tax stamp during the reporting month. Do not include cigarette packs that were purchased with the excise tax stamp of Virginia already affixed.
Please remember to total all reported stamped packs at the bottom of the Report table.
Column (C): - Pack Size (Cigarettes Only):
Check the appropriate box indicating cigarette pack size: 20 sticks per pack or 25 sticks per pack.
Column (D): - Number of Ounces of RYO on which tax paid (RYO Only):
For each Brand entered, enter the total number of ounces of RYO for the reporting month in which you paid excise taxes and filed a return pursuant to Virginia Code Section 58.1-1003.2.
Please remember to total all reported tax-paid ounces at the bottom of the Report table.
Column (E): - Dollars of RYO excise tax paid (RYO Only):
Enter the amount of excise tax paid on each brand of RYO, in US dollars.
Please remember to total all reported RYO excise tax paid at the bottom of the Report table.
Column (F) – Product Manufacturer (Name and Address):
Enter the name of the Manufacturer for each Brand. Do not enter the name of the distributor from whom you purchased the product. Include the Manufacturer's address.
Column (G) – From Whom Did You Purchase Brand (Name and Address):
Enter the name and address of the distributor from whom each brand was purchased.
Column (H) – First Importer If Foreign Manufactured Product (Name and Address):
Enter the name and address of the First Importer of Foreign Manufactured Brands, if known.
- Signature and Title
- Printed Name
- Contact Telephone #
- Contact Email Address
- Date
Additional copies of the Report may be completed and submitted together if more space is needed, or you may attach to your Report a printout in a format that reflects only the information required on the form in a clear, readily comprehensible format.