58.1-1002 - Exemptions. - Virginia Statutes

§ 58.1-1002. Exemptions.

The tax levied shall not apply to free distribution of sample cigarettes inpackages containing five or fewer cigarettes or to any package of cigarettescustomarily donated free of charge by manufacturers of cigarettes toemployees in factories where cigarettes are manufactured in thisCommonwealth, when such packages of cigarettes are not taxed by the federalgovernment.

(Code 1950, § 58-757.1; 1960, c. 392, § 1; 1980, c. 633; 1984, c. 675.)