---
type: "Bill"
title: "Cigarette tax, local; identifying unsold inventory, localities that increase taxes."
description: "Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076."
jurisdiction: "us/states/va"
legislature: "Virginia General Assembly"
session: "2022"
identifier: "SB 25"
citation: "Virginia SB 25 (2022)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Frank M. Ruff, Jr."]
version_count: 4
action_count: 28
vote_count: 7
first_action: "2021-12-22"
last_action: "2022-04-08"
source: "openstates"
source_identifier: "ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7"
source_url: "https://lis.virginia.gov/cgi-bin/legp604.exe?221+sum+SB25"
source_hash: "1185dc947c01fa859431d8654161105fafa4cf637905132b14451cbd2489ebae"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-va"]
---

# Virginia SB 25 (2022) — Cigarette tax, local; identifying unsold inventory, localities that increase taxes.

Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **CHAP0223** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+CHAP0223)
2. **Committee substitute printed 22106925D-H1** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25H1)
3. **Prefiled and ordered printed; offered 01/12/22 22101773D** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25)
4. **SB25ER** (committee substitute) — [source](https://lis.virginia.gov/cgi-bin/legp604.exe?221+ful+SB25ER)

## Votes

- VOTE: Block Vote Passage (99-Y 0-N) — **98–0** (pass) · lower
- Reported from Finance and Appropriations (16-Y 0-N) — **16–0** (pass) · upper
- House substitute agreed to by Senate (36-Y 3-N) — **36–3** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Constitutional reading dispensed (40-Y 0-N) — **40–0** (pass) · upper
- Read third time and passed Senate (40-Y 0-N) — **40–0** (pass) · upper
- Reported from Finance with substitute (21-Y 0-N) — **21–0** (pass) · lower

## Sponsors

- Frank M. Ruff, Jr. — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-12-22** Prefiled and ordered printed; offered 01/12/22 22101773D `introduction`
- **2021-12-22** Referred to Committee on Finance and Appropriations `referral-committee`
- **2022-01-18** Impact statement from TAX (SB25)
- **2022-01-19** Reported from Finance and Appropriations (16-Y 0-N) `committee-passage`
- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
- **2022-01-20** Constitutional reading dispensed (40-Y 0-N)
- **2022-01-21** Read second time and engrossed `reading-2`
- **2022-01-24** Read third time and passed Senate (40-Y 0-N) `passage, reading-3`
- **2022-02-22** Placed on Calendar
- **2022-02-22** Read first time `reading-1`
- **2022-02-22** Referred to Committee on Finance `referral-committee`
- **2022-02-23** Reported from Finance with substitute (21-Y 0-N) `committee-passage`
- **2022-02-23** Committee substitute printed 22106925D-H1 `substitution`
- **2022-02-25** Read second time `reading-2`
- **2022-02-28** Read third time `reading-3`
- **2022-02-28** Committee substitute agreed to 22106925D-H1
- **2022-02-28** Engrossed by House - committee substitute SB25H1
- **2022-02-28** Passed House with substitute BLOCK VOTE (99-Y 0-N) `passage`
- **2022-02-28** VOTE: Block Vote Passage (99-Y 0-N)
- **2022-03-02** House substitute agreed to by Senate (36-Y 3-N)
- **2022-03-02** Title replaced 22106925D-H1
- **2022-03-07** Enrolled
- **2022-03-08** Impact statement from TAX (SB25ER)
- **2022-03-08** Signed by President
- **2022-03-08** Signed by Speaker
- **2022-03-22** Enrolled Bill Communicated to Governor on March 22, 2022
- **2022-03-22** Governor's Action Deadline 11:59 p.m., April 11, 2022
- **2022-04-08** Approved by Governor-Chapter 223 (effective 7/1/22) `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a88ebcde-823b-48c7-87b6-1dc7938578e7`. Confidence: reported (aggregated from official Virginia legislature records).